Maine Legislature Maine Revised Statutes
  • Session Law
  • Statutes
  • Maine State Constitution
  • Information
  • §1075 PDF
  • §1075 MS-Word
  • Statute Search
  • Ch. 105 Contents
  • Title 36 Contents
  • List of Titles
  • Maine Law & Disclaimer
  • Revisor's Office
  • Maine Legislature
§1074
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 9: DELINQUENT TAXES
Article 5: SALE OF REAL ESTATE
§1076

§1075. Tax collector's return of sale; form

The tax collector making any sale of real estate for nonpayment of taxes shall, within 30 days after such sale, make a return, with a particular statement of the tax collector's doings in making that sale, to the municipal clerk, who shall receive and file it. That return is evidence of the facts set forth in the return in all cases when that tax collector is not personally interested. The tax collector's return to the municipal clerk must be in substance as follows:
Pursuant to law, I caused the taxes assessed on the real estate of nonresident owners described in this notice, situated in the municipality of ..... for the year ....., to be advertised according to law by advertising in the ..... three weeks successively, the first publication being on the ..... day of ....., and at least six weeks before the day of sale; and caused the taxes assessed on the real estate of resident owners described in this notice, situated in the municipality of ..... for the year ....., to be advertised according to law by posting notice as required by law, at the following places, six weeks before the day of sale, being public and conspicuous places in that municipality. I also, at least ten days before the day of sale, gave to each resident owner of that real estate, or the occupant of that real estate, if any, in hand, or forwarded to the resident by registered mail with receipt demanded, or left at the resident's last and usual place of abode, and sent by mail to the last and usual address of each nonresident owner of that real estate, whose address was known to me, written notice of the time and place of the sale, in the manner provided by law; and afterwards on the first Monday of February, 20.., at nine o'clock a.m., being the time and place of sale, I proceeded to sell, according to the tenor of the advertisement, the estates upon which the assessed taxes remained unpaid; and in the schedules following is set forth each parcel of the estate offered for sale, the amount of taxes and the name of the purchaser; and I have made and executed deeds of the several parcels to the several persons entitled to those parcels, and placed the deeds on file in the municipal treasurer's office, to be disposed of as the law requires.
SCHEDULE NO. 1
Nonresident Owners
Name of ownerDescription of propertyAmount of tax, interest and chargesQuantity soldName of purchaser
SCHEDULE NO. 2
Resident Owners
Name of ownerDescription of propertyAmount of tax, interest and chargesQuantity soldName of purchaser
In witness whereof I have hereunto subscribed my name, this ..... day of ....., 20...
C.D., Tax Collector of the municipality of .....
  [PL 2025, c. 113, Pt. D, §62 (AMD).]
SECTION HISTORY
PL 2025, c. 113, Pt. D, §62 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
Data for this page extracted on 10/20/2025 14:32:56.
Maine Government
Legislature • Executive • Judicial • Agency Rules
Visit the State House
Tour Guide • Accessibility • Security Screening • Directions & Parking
Email
Office of the Revisor of Statutes