(DOWNLOAD) "Scavone v. Davis" by Kennebec Supreme Court of Maine * Book PDF Kindle ePub Free
eBook details
- Title: Scavone v. Davis
- Author : Kennebec Supreme Court of Maine
- Release Date : January 15, 1946
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 52 KB
Description
This case comes forward on report. The plaintiff, by writ of entry, seeks to recover a lot of land with building thereon, to which title is claimed by the defendant under a deed from the inhabitants of the Town of Rome. The deed was one of quitclaim and the basis of title rests upon proceedings taken by the town to enforce the Tax Lien Law, so-called, P. L. 1933, Chap. 244 as amended, now R. S., Chap. 81, § 97 et seq. The tax which laid the foundation for the lien was assessed against the property in 1941. The aggregate amount of the tax on the real estate, the land and buildings having been properly valued separately, amounted to $55.20. There was also a tax on personal property — apparently a boat — of $1.20. A lien certificate was filed in the registry of deeds on May 29, 1942. While the Tax Lien Law applicable to real estate has simplified enforcement procedures, yet the principle still obtains that there must be strict compliance with statutory requirements to divest property owners of their titles for non-payment of taxes. Warren v. Norwood, 138 Me. 180, 24 A.2d 229.