Maine

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Maine

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State Laws

Maine Revised Statutes, Title 36, Part 2, Chapter 105, Subchapter IX, "Delinquent Taxes." The tax collector shall proceed to sell at public auction, to the highest bidder, so much of such real estate as is necessary to pay the tax due, in the case of each person assessed, If the bidding is for less than the whole, it shall be for a fractional part of the estate, and the bidder who will pay the sum due for the least fractional part shall be the purchaser (Sec. 1074).

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