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(DOWNLOAD) "Town of Warren v. Norwood" by Knox Supreme Court of Maine " eBook PDF Kindle ePub Free

Town of Warren v. Norwood

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eBook details

  • Title: Town of Warren v. Norwood
  • Author : Knox Supreme Court of Maine
  • Release Date : January 20, 1941
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 74 KB

Description

By writ of entry, the plaintiff town here seeks to assert a title claimed to have been acquired under the operation of Chapter 244 of the Public Laws of Maine, 1933, as amended. The tax, on which the lien sought to be enforced is based, was assessed against defendant as owner of the property in 1937. The lien certificate expired August 18, 1939. The writ, dated April 3, 1940, was served April 5, 1940. The statute was designed, according to legislative pronouncement incorporated therein, to provide a method, additional to those already established, for the enforcement of liens on real estate created by the assessment of taxes pursuant to Section 3 of Chapter 13 of the Revised Statutes (1930). Since the enactment of the statute, it has been thrice amended. No particular amendment is of importance in the present cause, but each change shows intention on the part of the legislature to extend the operation of the Act and make it more workable. Thus in 1935 (Chapter 28) the original restriction against use of the method by collectors of taxes in plantations was eliminated; in 1937 (Chapter 136) provision was made that notices by registered mail should be sufficient for non-resident owners; and in 1939 (Chapter 85), with other changes tending to simplification and eliminating differences in process for resident and non-resident proprietors, provisions were made for cases where the record owner against whom a tax was assessed died prior to demand, where assessment was against the heirs or devisees of a deceased person, and where assessment was against someone other than the record owner.


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