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interest and costs of suit against the defendants and against the | real estate upon which the assessment was made, and execution | issued thereon to be enforced by sale of the real estate in the | manner provided for a sale or execution of real estate attached on | original writs. Provided that in In making the sale, the officer | shall follow the procedure in selling and conveying and there shall | must be the same rights of redemption as are provided in the Maine | Revised Statutes of 1944, chapter 81, section 94, Title 36, section | 943. |
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| | *Sec. 5-G. Additional method of collection of assessments. If | assessments under the provisions of section 5-D are not paid, and | the district does not proceed to collect the assessments by a | sheriff's sale of the real estate upon which the assessments are | made under section 5-F, or does not collect or is in any manner | delayed or defeated in collecting the assessments by a sheriff's | sale of the real estate under section 5-F, then the district, in | the name of the district, may maintain an action against the | party so assessed for the amount of the assessment, or the owner | of the real estate as for money paid, laid out and expended, in | any court competent to try the same, and in the suit may recover | the amount of the assessment with 10% interest on the same from | the date of the assessments and costs. |
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| | Sec. 5. P&SL 1949, c. 211, §5-I, 2nd, 3rd, 4th, 5th and 8th ¶¶, as enacted by P&SL | 1987, c. 22, §6, are amended to read: |
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| | The treasurer may, after the expiration of 8 3 months and | within one year after the date of the assessment roll or | termination of any appeal, give to the person against whom the | assessment is made, or leave at his the person's last and usual | place of abode, or send by registered certified mail to his the | person's last known address, a notice in writing signed by the | treasurer stating the amount of the assessment, describing the | real estate on which the assessment is made, alleging that a lien | is claimed on the real estate to secure the payment of the | assessment and demanding the payment of the assessment within 10 | days after service or mailing of the notice. In the case of | supplemental assessments, the treasurer may give the notice after | the expiration of 8 3 months and within one year after the date | of the supplemental assessment roll or termination of any appeal | therefrom from the supplemental assessment roll. If an owner or | occupant of real estate against whom any assessment is made shall | die dies before the demand is made on him, the demand may be made | upon the executor or administrator of his the person's estate or | upon any of his the person's heirs or devisees. |
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| | After the expiration of the 10 days and within 10 days | thereafter, the treasurer shall record in the registry of deeds | of the county where the real estate is situated, a tax lien |
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