Terms Used In Maine Revised Statutes Title 36 Sec. 896

  • Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
  • Personal property: All property that is not real property.
  • Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
  • Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
Any officer selling personal property, distrained under a treasurer’s warrant against a tax collector or against the inhabitants of a municipality, shall proceed as in the sale of such property on execution.