Maine § 5301. - Judicial review exclusive remedy in deficiency proceedings
Full text of Maine Maine Revised Statutes § 5301. — Judicial review exclusive remedy in deficiency proceedings, with citation guidance and answers to common questions.
§ 5301.. Judicial review exclusive remedy in deficiency proceedings
The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any office of this State to prevent or enjoin the assessment or collection of any tax imposed under this Part. [PL 1977, c. 694, §729 (AMD).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 5301.
What does Maine Revised Statutes § 5301. cover?
Section 5301. ("Judicial review exclusive remedy in deficiency proceedings") 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 § 5301.?
A common citation format is "Maine Revised Statutes § 5301." (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 § 5301. 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.