Maine Revised Statutes Title 36. Taxation § 1078. Owner's right to redeem

Any person to whom the right by law belongs may, at any time within 2 years from the day of sale, redeem any real estate sold for taxes on paying into the municipal treasury for the purchaser the full amount certified to be due, including taxes, costs and charges, with interest on the whole at the rate of 8% a year from the date of the sale, which must be received and held by the treasurer as the property of such purchaser. The treasurer shall pay it to that purchaser, or the purchaser's heirs or assigns, on demand. If not paid when demanded, the purchaser may recover it in any court of competent jurisdiction, with costs and interest at the rate of 8%, after such demand. The sureties of the treasurer shall pay the same on failure of that treasurer. In default of payment by either, the municipality shall pay the same with costs and interest as provided.