Penobscot County, Maine

Notes

Maine municipal tax-lien foreclosure system (not a county-run auction). Each city/town files tax lien certificates; if unpaid ~18 months after filing, the lien automatically forecloses and the municipality owns the property (36 M.R.S. §943). Sale of tax-acquired property follows 36 M.R.S. §943-C (post-Tyler reforms): towns generally must use listed/broker processes and return surplus proceeds. Inventory and method (listing, sealed bid, occasional auction) vary by municipality. Bangor is the largest city and primary example; also track Brewer, Orono, Old Town, Millinocket, etc. Unorganized territory uses Maine Revenue Services broker process.