Maine Code § 36-504

Illegal assessment; recovery of tax
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If money not raised for a legal object is assessed with other moneys legally raised, the assessment
is not void; nor does any error, mistake or omission by the assessors, tax collector or treasurer render it
void; but any person paying such a tax may bring that person's action against the municipality in the
Superior Court for the same county, and recover the sum not raised for a legal object, with 25% interest

and costs, and any damages that the person has sustained by reason of mistakes, errors or omissions of
such officers. [PL 2025, c. 113, Pt. D, §10 (AMD).]

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