Sec. 1. 36 MRSA §174, as amended by PL 2001, c. 583, §4, is repealed.

Sec. 2. 36 MRSA §175-A, sub-§3, as amended by PL 1997, c. 526, §10, is further amended to read:

3. Enforcement. The lien provided for by subsection 1 may be enforced at any time in accordance with section 176-B after the tax liability with respect to which the lien arose becomes collectible under section 173, subsection 1 by a civil action brought by the Attorney General in the name of the State in the Superior Court of the county in which the property is located to subject any property, of whatever nature, in which the taxpayer has any right, title or interest, to the payment of such tax or liability. The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved in the action and finally determine the merits of all claims to and liens upon the property and, in all cases where a claim or interest of the State therein is established, may decree a sale of the property by the proper officer of the court and a distribution of the proceeds of such sale according to the findings of the court. If the property is sold to satisfy a lien held by the State, the State may bid at the sale such sum, not exceeding the amount of that lien plus expenses of sale, as the assessor directs.

Sec. 3. 36 MRSA §176-A, sub-§16, as amended by PL 1997, c. 526, §13, is repealed and the following enacted in its place:

16.__Time for collection of taxes.__Taxes imposed by this Title must be collected by levy in accordance with section 176-B or before the expiration of the period of collection agreed upon in writing by the assessor and the taxpayer.__ Other obligations owed to the State and authorized to be collected by the bureau must be collected by levy within 10 years from the time the obligation arises.__The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

Sec. 4. 36 MRSA §§176-B and 176-C are enacted to read:

§176-B.__Collection of tax arrearages

1.__Collection after assessment.__When the assessment of a tax imposed by this Title has been made within the period of limitation for that tax, the tax may be collected by levy or by a proceeding in court, but only: