Maine § 891. - Collection of delinquent county taxes
Full text of Maine Maine Revised Statutes § 891. — Collection of delinquent county taxes, with citation guidance and answers to common questions.
§ 891.. Collection of delinquent county taxes
When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the county, returnable in 90 days, requiring the sheriff to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or the sheriff's deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803, 896 and 897. [PL 2021, c. 531, Pt. B, §5 (AMD).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 891.
What does Maine Revised Statutes § 891. cover?
Section 891. ("Collection of delinquent county taxes") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 891.?
A common citation format is "Maine Revised Statutes § 891." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 891. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.