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Maine · Through October 1, 2025

36 M.R.S. §948: Supplemental assessments; enforcement of 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 9: DELINQUENT TAXES
  5. ARTICLE 2: ENFORCEMENT OF LIEN ON REAL ESTATE

When taxes are assessed under section 713, the lien upon real estate shall be enforced as provided in sections 941 to 943; except that if real estate shall have been transferred to a bona fide purchaser for value since the assessment was omitted or invalidly made with the transfer duly recorded, prior to the date of the supplemental assessment, the lien shall terminate.

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

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