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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §1032. Action may be brought in name of municipality

Universal Citation:
36 ME Rev Stat § 1032 (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 2: PROPERTY TAXES

Subchapter 9: DELINQUENT TAXES

§1032. Action may be brought in name of municipality

In addition to other provisions for the collection of taxes, the municipal officers of any municipality to which a tax is due may in writing direct a civil action to be commenced in the name of such municipality against the party liable; but no such defendant is liable for any costs of the action, unless it appears by the declaration and by proof that payment of said tax had been duly demanded before the action.

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