GroundRules
36 M.R.S. §1139: Enforcement
Where this section sits in the code
- TITLE 36: TAXATION
- PART 2: PROPERTY TAXES
- CHAPTER 105: CITIES AND TOWNS
- SUBCHAPTER 10-A: CURRENT USE VALUATION OF CERTAIN WORKING WATERFRONT LAND
A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552.
Collected 2026-09-04T15:12:40Z. Source file · JSON