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Maine · Through October 1, 2025

36 M.R.S. §552: -- tax lien

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 2: PROPERTY TAXES
  3. CHAPTER 105: CITIES AND TOWNS
  4. SUBCHAPTER 2: REAL PROPERTY TAXES

There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551, provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien shall take precedence over all other claims on said real estate and shall continue in force until the taxes are paid or until said lien is otherwise terminated by law.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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