# 36 M.R.S. § 1284: 36 §1284. Action to recover taxes

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1284

## Section

- **Citation:** 36 M.R.S. § 1284
- **Heading:** 36 §1284. Action to recover taxes
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 2 / Chapter 107 / Section 1284

## Text

The State Tax Assessor may bring a civil action in the State Tax Assessor's own name to enforce the lien on real estate created by section 552 to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any municipality. The action must be begun after the expiration of 8 months and within one year after August 1st following the date the taxes were assessed. The proceedings must be in accordance with section 941 , except that the preliminary notice and demand for payment of the tax as provided in that section may not be required. [PL 2023, c. 523, Pt. A, §13 (AMD).]

## Nearby sections

- [36 M.R.S. § 1181 36 §1181. Lands in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1181.md)
- [36 M.R.S. § 1231 36 §1231. Returns to State Tax Assessor](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1231.md)
- [36 M.R.S. § 1232 36 §1232. Proceedings on delinquency](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1232.md)
- [36 M.R.S. § 1233 36 §1233. Failure to make return; penalty](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1233.md)
- [36 M.R.S. § 1281 36 §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1281.md)
- [36 M.R.S. § 1282 36 §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1282.md)
- [36 M.R.S. § 1283 36 §1283. Supervision, administration and sale of real estate](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1283.md)
- [36 M.R.S. § 1284 36 §1284. Action to recover taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1284.md)
- [36 M.R.S. § 1285 36 §1285. Collection of taxes in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1285.md)
- [36 M.R.S. § 1286 36 §1286. Limitation on recovery of real estate sold for taxes in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1286.md)
- [36 M.R.S. § 1287 36 §1287. Action may be commenced in 10 years after disability](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1287.md)
- [36 M.R.S. § 1288 36 §1288. Applicability of provisions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1288.md)
- [36 M.R.S. § 1331 36 §1331. Supplemental assessments](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1331.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1284. Check the current official text before relying on it. Not legal advice.