Sec. 1. 20-A MRSA §1310, sub-§6, as enacted by PL 1981, c. 693, §§5 and 8, is amended to read:

6. Enforcement. If a municipal treasurer fails to pay the installment due, or any part, on the dates required, the treasurer of the district may issue a warrant for the amount of the unpaid tax to the county sheriff requiring the sheriff to levy by distress and sale on the real and personal property of any of the inhabitants there may be a lien as provided in Title 36, section 552 on the real estate of the municipality where that default takes place. The sheriff or sheriff's deputies shall execute the warrant. The lien takes precedence over all other claims on that real estate and continues in force until the taxes are paid or the lien is otherwise terminated by law. In collecting taxes within member municipalities, the board of directors shall have has the same power as county officials for the collection of county taxes under Title 36, chapter 105, subchapter 9.

SUMMARY

This bill repeals the provision of current law that allows a school administrative district to issue a warrant to take and sell the real and personal property of any inhabitant of a municipality that has failed to pay its school tax levy to the district. In its place, the bill establishes a priority lien on the real estate of the municipality that has failed to pay its tax to the district.