| Legal Source |
Date |
Description |
| 36 M.R.S.A. §502 |
April 1 |
Tax Status of taxable property and all taxpayers is fixed. |
| 36:709 |
August 1 |
Assessor completes assessment and commits tax lists to the tax collector. |
| |
By the third week of August |
Tax bills are sent out. |
| 36:505 |
Monday following tax due date
~ September 2x
|
First installment delinquency date after which interest
at the rate set by the City Council shall accrue on first half balance
only. |
| 36:505 |
Monday following tax due date
~ March 2x |
Second installment date after which interest at the rate set by the
City Council shall accrue on second half balance only. |
| 36:942 |
Second or third week of June |
Tax collector sends 30-day notice, notifying person assessed
of impending filing of lien certificate. |
| 36:942 |
Second or third week of July |
The tax collector must within 10 days after the 30-day period
expires:
(1) records tax lien certificate in Registry of Deeds
(2) files true copy with treasurer
(3) sends copy to each record holder of mortgage
(4) sends each record owner a copy if the property was not assessed
to the record owner. |
| 36:943 |
Mid December |
The treasurer must between 30-45 days before lien certificate
expiration (18 months from date when lien was filed) notifies:
(1) party named on tax lien certificate, or new owner
(2) record holders of mortgage of the impending foreclosure. |
| 36:943 |
Mid January |
Lien automatically forecloses. |
