Maine Revised Statutes Title 36 Sec. 6256 – Recording liens in county; recording constitutes notice of state lien
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1. Recording of liens. For each municipality in which there is tax-deferred property, the bureau shall cause to be recorded in the mortgage records of the county, a list of tax-deferred properties of that municipality. The list must contain a description of the property as listed in the municipal valuation together with the name of the owner listed on the valuation. The list must be corrected annually to reflect the addition or deletion of deferred properties as well as partial payments received.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6256
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
- Municipality: means a city, town, plantation or the unorganized territory. See Maine Revised Statutes Title 36 Sec. 6250
- Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
- Tax-deferred property: means the property upon which taxes are deferred under this chapter. See Maine Revised Statutes Title 36 Sec. 6250
2. Notice of recording. The recording of the tax-deferred properties under subsection 1 is notice that the bureau claims a lien against those properties in the amount of the deferred taxes plus interest together with any fees paid to the county register of deeds in connection with the recording, release or satisfaction of the lien, even though the amount of taxes, interest or fees is not listed.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §5 (AMD).