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Town of Madison, ME
Somerset County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Board of Selectmen of the Town of Madison 10-26-1998. Amendments noted where applicable.]
GENERAL REFERENCES
Property tax abatement — See Ch. 724, Art. I.
After proper consideration and approval by the Selectmen, the parcel or parcels shall be advertised in a newspaper of general circulation in this area and shall be posted in the public notice space in the Town Office.
All requests for bids shall contain a general description of the land, location, and a clause reserving the right to reject any and all bids and/or accept any bid.
The Town Treasurer's Office will list all Town-owned property in a special listing and whenever possible, affix a plan or map showing location and size.
In reference to Town-acquired property, the Town Manager's Office will maintain a separate listing.
A. 
Listing shall be in alphabetical order.
B. 
Listing shall list name of prior owner.
C. 
Listing shall list taxes due-periods.
D. 
Listing shall show all steps taken by the Town in establishing its right to the tax lien imposed against the property.
(1) 
History of lien process:
30-day notice prior to lien
Lien filed
Expiration notice
Lien expired
Treasurer purchase
(2) 
Was a 30-day notice received? ___
By whom?
If not, was it returned?
Why?
When?
E. 
Listing will show a plan or map of the property concerned.
Town-acquired property will not be sold before the Board of Selectmen has decided whether or not to retain the same for the Town future uses.
A. 
Administrative remarks:
(1)
Management and/or legal
(2)
Assessor
(3)
Public works
(4)
Protection
(5)
Planning Board
(6)
Conservation Committee
(7)
Safety Committee
A. 
If the Board of Selectmen decides to retain tax-acquired property, proper steps will be taken to assure the Town of a good title to the same. 36 M.R.S.A. § 946
B. 
All tax-acquired property will be listed, if retained, in the name of the inhabitants of the Town of Madison. 36 M.R.S.A. §§ 1071 through 1084
All funds received from the sale of tax-acquired property must be placed in the general surplus of the Town. Generally, the high bidder will be the successful bidder, if the option to accept is exercised by the Madison Board of Selectmen. However, if it is apparent that an undue hardship or injustice will result, the high bid will not necessarily be acceptable.
A. 
There are times when tax liens are not paid on time due to administrative detail, such as departmental error or mix-up and/or when a lien is not valid because of some legal insufficiency.
B. 
In either of the instances above, or other valid reasons other than just nonpayment, where the taxpayer is not at fault, it is the policy that the Treasurer, upon evidence and contingent upon payment of all amounts due the Town, will issue a quit-claim deed to the property owner.
C. 
A detailed report will be kept on file to substantiate the action taken, and a report will be given to the Board of Selectmen prior to the issuance of the quit-claim deed.
1.
Authority: Board of Selectmen
Date
2.
Advertised:
a.
Newspaper:
Name:
Date:
b.
Posted:
Places:
3.
Bids:
a.
Amount $
Date
b.
Amount $
Date
c.
Amount $
Date
d.
Amount $
Date
e.
Amount $
Date
f.
Amount $
Date
4.
Awarded to:
$
Date