Sec. 4. 36 MRSA §612, sub-§6, as amended by PL 1999, c. 699, Pt. D, §28 and affected by §30, is repealed and the following enacted in its place:

6.__Rights and remedies of municipality and taxpayer. A municipality that has filed a notice of tax lien has the rights and remedies of a secured party, the taxpayer and the owner of the property against whom the lien has been filed have the rights and remedies of a debtor, all parties to whom the municipality is required to provide a copy of the lien notice pursuant to subsection 4 have the rights and remedies of a junior secured party and all lien creditors have the rights of lien creditors, as provided for in Title 11, Article 9-A, Part 6, except that:

A.__The municipality does not have the rights provided to a secured party in Title 11, sections 9-1620, 9-1621 and 9-1622;

B.__The municipality has no obligations to lien creditors or to secured parties referenced in Title 11, sections 9- 1605, 9-1615 and 9-1628 except to the extent that it has received notice from such secured parties as set forth in subsection 4 or they have effective financing statements on file as provided in subsection 4;

C.__The municipality has no obligations under Title 11, section 9-1616; and

D.__The municipality is not subject to Title 11, section 9-1625, subsection (3), paragraph (b) and section 9-1625, subsections (5) to (7).

Sec. 5. 36 MRSA §612, sub-§7, śC, as amended by PL 1999, c. 699, Pt. D, §28 and affected by §30, is further amended to read:

C. A final judgment is rendered in favor of the taxpayer or others claiming an interest in the liened personal property which determines either that the tax is not owed or that the lien is not valid. If the judgment determines that the tax is partially owed, then the officer who filed the notice of lien or that officer's successor shall, within 10 days of the rendition of the final judgment, file an amended tax