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Article 1: GENERAL PROVISIONS
36 §891. Collection of delinquent county taxes - §891. Collection of delinquent county taxes When the time for...
36 §891-A. School subsidies withheld from delinquent municipalities - §891-A. School subsidies withheld from delinquent municipalities When any state...
36 §892. Interest on delinquent state taxes - §892. Interest on delinquent state taxes Beginning with the first...
36 §892-A. Interest on delinquent county taxes - §892-A. Interest on delinquent county taxes Interest shall accrue on...
36 §893. Collector liable to inhabitants - §893. Collector liable to inhabitants A delinquent tax collector shall...
36 §894. Delinquent tax collectors; forfeiture - §894. Delinquent tax collectors; forfeiture Any tax collector who refuses...
36 §895. Warrant form; for completion of collection by treasurer - §895. Warrant form; for completion of collection by treasurer The...
36 §896. Personal property distrained; sold as on execution - §896. Personal property distrained; sold as on execution Any officer...
36 §897. Real estate levied on; sold as on execution - §897. Real estate levied on; sold as on execution When...
36 §898. Collector to account when taken on execution - §898. Collector to account when taken on execution When any...
36 §899. Municipalities may choose another tax collector - §899. Municipalities may choose another tax collector The same municipality...
36 §900. Payments to former collector in dispute; procedure - §900. Payments to former collector in dispute; procedure When the...
36 §901. Remedy of owners of property taken for default of others - §901. Remedy of owners of property taken for default of...
36 §902. Amendments permitted in actions to collect taxes - §902. Amendments permitted in actions to collect taxes At the...
36 §903. Defendant estopped to deny title; exceptions - §903. Defendant estopped to deny title; exceptions In all civil...
36 §904. Treasurer's receipt as evidence of redemption - §904. Treasurer's receipt as evidence of redemption The municipal treasurer's...
36 §905. Municipalities may set off moneys due against taxes - §905. Municipalities may set off moneys due against taxes Subject...
36 §906. Application of payments to unpaid taxes - §906. Application of payments to unpaid taxes The municipal officers...
Article 2: ENFORCEMENT OF LIEN ON REAL ESTATE
36 §941. Civil action with special attachments; procedure - §941. Civil action with special attachments; procedure The lien on...
36 §942. Tax lien certificate; procedure - §942. Tax lien certificate; procedure Except as provided in section...
36 §942-A. Aggregate tax lien certificate for time-share units; procedure - §942-A. Aggregate tax lien certificate for time-share units; procedure Liens...
36 §943. Tax lien mortgage; redemption; discharge; foreclosure - §943. Tax lien mortgage; redemption; discharge; foreclosure The filing of...
36 §943-A. Application for abatement - §943-A. Application for abatement Each notice under sections 942 and...
36 §943-B. Credit reporting; payment during redemption period - §943-B. Credit reporting; payment during redemption period If a municipality...
36 §943-C. Sale of homesteads formerly owned by persons 65 years of age or older - §943-C. Sale of homesteads formerly owned by persons 65 years...
36 §944. Foreclosure for equitable relief, procedure - §944. Foreclosure for equitable relief, procedure A tax lien mortgage...
36 §945. Foreclosure in action for equitable relief; alternative procedure; class action - §945. Foreclosure in action for equitable relief; alternative procedure; class...
36 §946. Action for equitable relief after period of redemption; procedure - §946. Action for equitable relief after period of redemption; procedure...
36 §946-A. Tax-acquired property and the restriction of title action (REPEALED) - §946-A. Tax-acquired property and the restriction of title action (REPEALED)...
36 §946-B. Tax-acquired property and the restriction of title action - §946-B. Tax-acquired property and the restriction of title action 1....
36 §946-C. Abandoned tax-acquired property - §946-C. Abandoned tax-acquired property 1. Evidence of abandonment. For the...
36 §947. Presumption of validity - §947. Presumption of validity In an action to foreclose a...
36 §948. Supplemental assessments; enforcement of lien - §948. Supplemental assessments; enforcement of lien When taxes are assessed...
36 §949. Disbursement of excess funds - §949. Disbursement of excess funds 1. Authorization to adopt ordinance....
Article 3: DISTRAINT OR ARREST
36 §991. Distraint for taxes; procedure; sale - §991. Distraint for taxes; procedure; sale If any resident or...
36 §992. Disposition of surplus - §992. Disposition of surplus The officer, after deducting the tax...
36 §993. Arrest; notice; procedure; fees - §993. Arrest; notice; procedure; fees If any resident or nonresident...
36 §994. Collector may issue warrant of distress to sheriff - §994. Collector may issue warrant of distress to sheriff Any...
36 §995. Warrant of distress; service, notice, fees - §995. Warrant of distress; service, notice, fees Before the officer...
36 §996. Distraint before tax due to prevent loss - §996. Distraint before tax due to prevent loss When a...
36 §997. Arrest and commitment; procedure - §997. Arrest and commitment; procedure When a tax collector or...
36 §998. Collector liable unless he commits within one year - §998. Collector liable unless he commits within one year When...
Article 4: CIVIL ACTION
36 §1031. Collector may bring action in own name - §1031. Collector may bring action in own name Any tax...
36 §1032. Action may be brought in name of municipality - §1032. Action may be brought in name of municipality In...
Article 5: SALE OF REAL ESTATE
36 §1071. Collector's tax auction sale; notice; procedure - §1071. Collector's tax auction sale; notice; procedure If any tax...
36 §1072. -- form - §1072. -- form The notice for posting, or the advertisement,...
36 §1073. Notice to owners of time and place of sale - §1073. Notice to owners of time and place of sale...
36 §1074. Sale; procedure; costs - §1074. Sale; procedure; costs When no person appears to discharge...
36 §1075. Collector's return of sale; form - §1075. Collector's return of sale; form The tax collector making...
36 §1076. Purchaser to notify mortgagee of sale; right of redemption - §1076. Purchaser to notify mortgagee of sale; right of redemption...
36 §1077. Purchaser's failure to pay in 20 days voids sale - §1077. Purchaser's failure to pay in 20 days voids sale...
36 §1078. Owner's right to redeem - §1078. Owner's right to redeem Any person to whom the...
36 §1079. Refund of taxes paid by purchaser - §1079. Refund of taxes paid by purchaser Any person interested...
36 §1080. Delivery of deed to purchaser after 2 years - §1080. Delivery of deed to purchaser after 2 years If...
36 §1081. Nonresident owner's action; time limit - §1081. Nonresident owner's action; time limit Any nonresident owner of...
36 §1082. Municipal officers may bid at sale - §1082. Municipal officers may bid at sale The municipal officers...
36 §1083. Collector's deed; prima facie evidence of validity of sale - §1083. Collector's deed; prima facie evidence of validity of sale...
36 §1084. Posting notices; evidence of - §1084. Posting notices; evidence of The affidavit of any disinterested...