§947. Presumption of validity
In an action to foreclose a tax lien mortgage under sections 944, 945, or 946, the proceedings from and including the assessment of the tax upon which such tax lien mortgage is based to and including the time of filing the complaint in such action need not be set forth in the complaint, pleaded or proved and shall be presumed to be valid. A defendant alleging any invalidity or defect in such proceedings must specify in his answer such invalidity or defect and must establish such defense.
Structure Maine Revised Statutes
Subchapter 9: DELINQUENT TAXES
Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE
36 §941. Civil action with special attachments; procedure
36 §942. Tax lien certificate; procedure
36 §942-A. Aggregate tax lien certificate for time-share units; procedure
36 §943. Tax lien mortgage; redemption; discharge; foreclosure
36 §943-A. Application for abatement
36 §943-B. Credit reporting; payment during redemption period
36 §943-C. Sale of homesteads formerly owned by persons 65 years of age or older
36 §944. Foreclosure for equitable relief, procedure
36 §945. Foreclosure in action for equitable relief; alternative procedure; class action
36 §946. Action for equitable relief after period of redemption; procedure
36 §946-A. Tax-acquired property and the restriction of title action (REPEALED)
36 §946-B. Tax-acquired property and the restriction of title action
36 §946-C. Abandoned tax-acquired property
36 §947. Presumption of validity