Terms Used In Maine Revised Statutes Title 36 Sec. 897

  • Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
  • Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
  • Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
  • 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
When a treasurer’s warrant of distress is levied on the real estate of a delinquent tax collector or against the inhabitants of a municipality, the officer shall proceed as in the sale of such property on execution.