§902. Amendments permitted in actions to collect taxes
At the trial of any action for the collection of taxes, or of any civil action involving the validity of any sale of real estate for nonpayment of taxes, or involving any tax lien certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure of the tax lien mortgage, if it shall appear that the tax in question was lawfully assessed, the court may permit the tax collector or other officer to amend his record, return, deed or certificate in accordance with the fact, when circumstantial errors or defects appear therein, provided the rights of 3rd parties are not injuriously affected thereby. If a deed be so amended, and the amended deed be thereupon recorded, it shall have the same effect as if it had been originally made in its amended form.
Structure Maine Revised Statutes
Subchapter 9: DELINQUENT TAXES
36 §891. Collection of delinquent county taxes
36 §891-A. School subsidies withheld from delinquent municipalities
36 §892. Interest on delinquent state taxes
36 §892-A. Interest on delinquent county taxes
36 §893. Collector liable to inhabitants
36 §894. Delinquent tax collectors; forfeiture
36 §895. Warrant form; for completion of collection by treasurer
36 §896. Personal property distrained; sold as on execution
36 §897. Real estate levied on; sold as on execution
36 §898. Collector to account when taken on execution
36 §899. Municipalities may choose another tax collector
36 §900. Payments to former collector in dispute; procedure
36 §901. Remedy of owners of property taken for default of others
36 §902. Amendments permitted in actions to collect taxes
36 §903. Defendant estopped to deny title; exceptions
36 §904. Treasurer's receipt as evidence of redemption
36 §905. Municipalities may set off moneys due against taxes