# 36 M.R.S. § 1285: 36 §1285. Collection of taxes in unorganized territory

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1285

## Section

- **Citation:** 36 M.R.S. § 1285
- **Heading:** 36 §1285. Collection of taxes in unorganized territory
- **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 1285

## Text

In addition to the methods of collecting state taxes provided by law, owners of real estate in the unorganized territory are liable for payment of such taxes to the State Tax Assessor upon demand. If such taxes are not paid within 30 days after such demand, the State Tax Assessor may collect the same, with interest as provided by law, by a civil action in the name of the State. This action must be brought in a court of competent jurisdiction in the county where such real estate is located, and the Attorney General may begin and prosecute such actions when requested by the State Tax Assessor. The demand is sufficient if made by a writing mailed to such owner or the owner's agent at the owner's usual post office address. In case such owner resides outside the State and has no agent within the State known to the State Tax Assessor, such demand is sufficient if made upon the Director of the Bureau of Forestry. Such action must be brought not less than 30 days after the giving or mailing of the demand. The beginning of such action, obtaining execution and collecting the same is deemed a waiver of the rights of the State under sections 1281 and 1282 . In case the owners of any such real estate are unknown, the demand is sufficient if advertised in the state paper and in some newspaper, if any, published in the county in which the real estate is located. [PL 2019, c. 379, Pt. A, §7 (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_S1285. Check the current official text before relying on it. Not legal advice.