Inhabitants of Town of Lincolnville v. Perry

This was a writ of entry to try title in real estate claimed by plaintiff, Town of Lincolnville, by virtue of its foreclosure of a statutory tax lien mortgage under the provisions of R. S., 1944, Chap. 81, Secs. 97 and 98 as amended. On May 16, 1951, a date which was more than eight months and less than one year after the tax was com mitted to the tax collector, that officer filed and caused to be duly recorded the tax lien certificate in the manner prescribed by statute. Unless sooner redeemed, the mortgage thereby created would ripen into title by virtue of automatic statutory foreclosure…