Maine Code § 36-902

Amendments permitted in actions to collect taxes
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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deed is recorded, it has the same effect as if it had been originally made in its amended form.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).]

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