2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §992. Disposition of surplus
Part 2: PROPERTY TAXES
Subchapter 9: DELINQUENT TAXES
§992. Disposition of surplus
The officer, after deducting the tax and expense of sale, shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes the officer shall have the same fees as for levying executions, but his travel shall be computed only from his dwelling house to the place where it is made.
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