Nadeau v. Town of Oakfield

COLLINS, Justice.

In this appeal we determine that a tax lien certificate’s description of encumbered property by lot number only, without reference to a specific map, plan, or survey, is legally insufficient despite the existence of a local tradition of describing property in deeds and tax lien certificates by lot number only. Accordingly, we affirm the judgment of the Superior Court (Aroostook County, Pierson, J).

In July, 1952, and July, 1954, the Town of Oakfield assessed taxes on two lots of land owned by Bernard Nadeau and previously by his wife. When these taxes were not paid, the Town…