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§902
Title 36: TAXATION
Part 2: PROPERTY TAXES
Chapter 105: CITIES AND TOWNS
Subchapter 9: DELINQUENT TAXES
Article 1: GENERAL PROVISIONS
§904

§903. Defendant estopped to deny title; exceptions

In all civil actions to enforce the collection of a tax on real estate, if it appears that on April 1st of the year for which such tax was assessed the record title to the real estate listed was in the name of the defendant, the tax collector may not deny the defendant's title to that real estate. If any owner of real estate who has conveyed the same real estate forthwith files a copy of the description as given in the defendant's deed with the date of the conveyance and the name and last known address of the defendant's grantee in the registry of deeds where such deed should be recorded, the defendant is free from any liability under this section.   [PL 2025, c. 113, Pt. D, §47 (AMD).]
SECTION HISTORY
PL 2025, c. 113, Pt. D, §47 (AMD).
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