| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §942, as amended by PL 1995, c. 57, §6, is | | further amended by adding after the first paragraph a new | | paragraph to read: |
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| | | Notwithstanding any other provision of law, for the purposes | | of this section, for municipalities with a fiscal year that | | begins on July 1st, when a property is conveyed after April | | 1st but before July 1st, a notice or lien sent or filed | | pursuant to this section must be sent to or filed against the | | owner of the property as of the July 1st date of assessment of | | the unpaid taxes rather than the owner of record as of April | | 1st. |
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| | | Currently, if real property is transferred after April 1st, | | the owner of record on April 1st is liable for taxes assessed | | against the property. This bill requires that the notice be | | sent to the owner of the property as of July 1st after the | | date of assessment of the taxes rather than the owner of | | record as of April 1st. |
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