Tax Title Property Ordinance

Section 1:      The Waterboro Board of Selectmen shall have the authority to sell and dispose of, at public auction, any tax titled property acquired by the Town of Waterboro through three (3) matured tax liens.

Section 2:      An annual public auction shall be held on the second Saturday of August. The Board of Selectmen may schedule public auctions other than the annual August public auction, as they deem appropriate, but only for the purpose of selling mobile homes or modular homes acquired by the Town of Waterboro through matured tax liens, and only if those mobile or modular homes are located on real estate owned by someone other than the owner of the tax acquired mobile or modular home. Any mobile or modular home which is offered at auction but not sold may be disposed of by the Board of Selectmen in any manner they, by majority vote, deem appropriate.

Section 3:      All public auctions must be advertised in advance by posting notices in four conspicuous places in Town at least 15 days prior to the auction date. In addition, notice shall be published once a week for two weeks in newspaper in general circulation in the community prior to such sale or sales. In the case of auctions involving mobile or modular homes, the notice shall include additional language indicating that if the mobile or modular home is not purchased at auction, it may be disposed of in any manner the Board of Selectmen, by majority vote, deem appropriate. (Amended June 8, 1993 Annual Town Meeting).   Included in the minimum bid price will be all back taxes/liens, fees  and  taxes  for the property that will be due on the next tax commitment.   For the purpose of establishing the tax amount  it will be based on the last tax year.  Any difference in the actual tax bill with either be abated or paid through any bid accepted that is over and above the minimum bid. 

Section 3A:   The Selectmen of the Town are authorized to dispose of property acquired by matured tax liens that have failed to be sold after being offered at three consecutive public tax title property auctions held by the Town. (Amended March 13, 1999 Annual Town Meeting).

The Selectmen are authorized to sell these properties for such payment and on such terms as they deem appropriate or may designate such properties as conservation land.

The Treasurer of the Town will furnish a list of properties that meet this criteria by June 30 of each year to the Selectmen.

Section 4:     Those lands deemed best kept by joint conference of the Planning Board, the Selectmen, and the Conservation Commission shall not be placed for auction, but held by the Town.

Section 5:     The Selectmen shall execute quit claim deeds signed by a majority for such property.

Section 6:    Sales shall be made with the understanding that the purchaser be responsible for establishing boundary lines. Provided, however, that the Selectmen in their discretion, may execute and deliver quit claim deeds to and for the benefit of persons claiming present title, to clear the public records of old tax or matured tax liens for which a discharge is not of record because of inadvertence or the like, without the necessity of sale at public auction.

Section 7:    Provided further, that the selectmen, in their discretion, may execute and deliver quit claim deeds for such property to the prior owner or owners or his successors in interest  if the amount of delinquent taxes together with the costs and interest are fully paid within three years from the date of maturity the oldest matured tax lien  , also without the necessity of sale or public auction.

Section 8:    The Treasurer shall submit a list of all Tax Title Properties to the Selectmen, by the first of the year, and list published in the Town Report. (AMENDED June 22, 1999 Special Town Meeting)

Section 9:    The Municipal Treasurer, when so authorized by the Board of Selectmen, may waive the foreclosure of a tax lien mortgage by recording a waiver of foreclosure in the registry of deeds in which the tax lien certificate is recorded, before the right of redemption there from has expired.

Section 10:    This Ordinance shall be effective when passed by the legislative body of the Town of Waterboro. Enacted at Annual Town Meeting March 12, 1983.

(Updated at Annual Town Meeting, March 14, 1998.) (Updated at Annual Town Meeting, March 13, 1999.) (Updated at Special Town Meeting, June 22, 1999.)  Updated January 27, 2004 Board of Selectmen’s Meeting