Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 504 (2026)

Illegal assessment; recovery of tax

✓ current as of May 2026

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If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor does any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such a tax may bring that person's action against the municipality in the Superior Court for the same county, and recover the sum not raised for a legal object, with 25% interest and costs, and any damages that the person has sustained by reason of mistakes, errors or omissions of such officers. [PL 2025, c. 113, Pt. D, §10 (AMD).]

SECTION HISTORY

PL 2025, c. 113, Pt. D, §10 (AMD).

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1972–2023 · leading case: Wilhelmine' Dennis Oakes v. Town of Richmond, 2023 ME 65 (Me. 2023).

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Wilhelmine' Dennis Oakes v. Town of Richmond, 2023 ME 65 (Me. 2023). · cites it 2× “Oakes may pursue compensation under 36 M.R.S. § 504 (2023). [¶33] When the abatement process is properly pursued, the taxpayer may obtain pecuniary relief in the form of an abatement or refund with interest.”

Berry v. Daigle, 322 A.2d 320 (Me. 1974). · cites it 2× “36 M.R.S.A. § 504 5 allows for an action to recover tax “money not raised for a legal object,” but the provision is inapplicable to a situation as in the subject case.”

Eastport Water Co. v. Inhabitants of City of Eastport, 288 A.2d 718 (Me. 1972). · cites it 10× “1954, Chapter 92, § 116, now 36 M.R.S.A. § 504 and reading: “If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor shall any error, mistake or omission by the assessors, tax collector or treasurer render it void; but…”

Kenyon C. Bolton III v. Town of Scarborough, 2019 ME 172 (Me. 2019). “We find no merit in the Taxpayers’ suggestion that they were somehow entitled to twenty-five percent interest pursuant to 36 M.R.S. § 504 (2018). The twenty-five percent interest rate provided in section 504 only applies to the recovery of taxes “not raised for a legal object,”…”

Kenyon C. Bolton III v. Town of Scarborough, 2019 ME 172 (Me. 2019). “We find no merit in the Taxpayers’ suggestion that they were somehow entitled to twenty-five percent interest pursuant to 36 M.R.S. § 504 (2018). The twenty-five percent interest rate provided 18 whole and satisfy all of the above-described constitutional requirements.”

Petrin v. Town of Scarborough (Me. Super. Ct 2019). · cites it 2× “See 36 M.R.S. § 504. In the alternative they say that they are entitled at least to 7% interest, based on the Town's established interest rate for delinquent tax payments.”

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