# 36 M.R.S. § 504: 36 §504. Illegal assessment; recovery of tax

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S504

## Section

- **Citation:** 36 M.R.S. § 504
- **Heading:** 36 §504. Illegal assessment; recovery of tax
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 2 / Chapter 105 / Section 504

## Text

If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor does any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such a tax may bring that person's action against the municipality in the Superior Court for the same county, and recover the sum not raised for a legal object, with 25% interest and costs, and any damages that the person has sustained by reason of mistakes, errors or omissions of such officers. [PL 2025, c. 113, Pt. D, §10 (AMD).]

## Nearby sections

- [36 M.R.S. § 501 36 §501. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S501.md)
- [36 M.R.S. § 502 36 §502. Property taxable; tax year](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S502.md)
- [36 M.R.S. § 503 36 §503. Town taxes; legality](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S503.md)
- [36 M.R.S. § 504 36 §504. Illegal assessment; recovery of tax](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S504.md)
- [36 M.R.S. § 505 36 §505. Taxes; payment; powers of municipalities](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S505.md)
- [36 M.R.S. § 506 36 §506. Prepayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506.md)
- [36 M.R.S. § 506-A 36 §506-A. Overpayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506-A.md)
- [36 M.R.S. § 507 36 §507. Taxpayer information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S507.md)
- [36 M.R.S. § 508 36 §508. Service charges](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S508.md)
- [36 M.R.S. § 551 36 §551. Real estate; defined](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S551.md)
- [36 M.R.S. § 552 36 §552. -- tax lien](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S552.md)
- [36 M.R.S. § 553 36 §553. -- where taxed](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S553.md)
- [36 M.R.S. § 554 36 §554. Mortgaged real estate; taxes; payment](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S554.md)
- [36 M.R.S. § 555 36 §555. Tenants in common and joint tenants](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S555.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S504. Check the current official text before relying on it. Not legal advice.