Maine § 902. - Amendments permitted in actions to collect taxes
Full text of Maine Maine Revised Statutes § 902. — Amendments permitted in actions to collect taxes, with citation guidance and answers to common questions.
§ 902.. Amendments permitted in actions to collect taxes
At the trial of any action for the collection of taxes or of any civil action involving the validity of any sale of real estate for nonpayment of taxes or involving any tax lien certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure of the tax lien mortgage, if it appears that the tax in question was lawfully assessed, the court may permit the tax collector or other municipal officer to amend the tax collector's record, return, deed or certificate in accordance with the fact, when circumstantial errors or defects appear in that record, return, deed or certificate, as long as the rights of 3rd parties are not injuriously affected by that amendment. If a deed is amended, and the amended deed is recorded, it has the same effect as if it had been originally made in its amended form. [PL 2025, c. 113, Pt. D, §46 (AMD).]
Source: official Maine text · Last verified 2026-08-27
Frequently Asked Questions About Maine § 902.
What does Maine Revised Statutes § 902. cover?
Section 902. ("Amendments permitted in actions to collect 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 § 902.?
A common citation format is "Maine Revised Statutes § 902." (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 § 902. 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.