Sample Warrant Articles For The Disposal Of Tax-Acquired Property

This Maine Municipal Association publication is presented for "Classroom Use Only."  Its intended use is to stimulate and aid in discussion and role playing within a classroom setting.

Sample A: Cherryfield

Art. ____. To see if the Town will vote to authorize the Selectmen on behalf of the Town to dispose of any real estate acquired by the Town for non-payment of taxes thereon, on such terms as they may deem advisable and to execute quit claim deeds for such property.

Sample B: Perry

Art. ____. To see if the Town will vote to authorize the Selectmen, on behalf of the Town, to sell and dispose of any real estate acquired by the Town for non-payment of the taxes thereon and to execute quit claim deeds for said property, said real estate to be sold as follows:

1. A notice of intent to sell such property shall be published in a newspaper of general circulation in Washington County at least three weeks prior to such sale, inviting interested parties to submit sealed bids thereon.

2. The parties from whom the property has been taken for non-payment of taxes thereon may purchase said real estate from the Town at any time before the expiration of fourteen days from the date of such publication, the purchase price in the latter case being all unpaid taxes on said property, plus interest, lien costs, and the cost of the publication of the notice plus the cost of the quit claim deed.

3. In the event the parties whom the real estate was taken by the Town for unpaid taxes fail to redeem the property as provided in Paragraph 2, the Board of Selectmen may sell the property to the highest sealed bidder.

Sample C: Windsor

Art. ____. To see if the Town will vote to authorize the Selectmen on behalf of the Town to sell and dispose of any real estate acquired by the Town for non-payment of taxes thereon. Property to be sold shall be listed in the annual town report and posted in four (4) public places in the Town for a period of one week beginning on May 1. However, upon expiration of a tax lien, subject tax-acquired property may be redeemed by the previous owner before the May 1st bid notice, or the property may be kept and maintained by the Town should the Selectmen decide this to be more advantageous. The Selectmen shall have the authority to accept a payment plan of monthly payments. If a payment is in default for one month, said property shall revert to the Town for sale.