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amendment to the notice of lien for | | claimed to the actual amount of tax found to be due, which | | amended lien is effective as to the revised amount of the | | lien as of the date of the filing of the original notice of | tax lien, and the officer, or that officer's successor at | the time of the filing of the amended tax lien, shall also | file a discharge of the original tax lien |
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| | | Sec. 6. 36 MRSA §612, sub-§9, as amended by PL 1999, c. 699, Pt. D, | | §28 and affected by §30, is repealed and the following enacted | | in its place: |
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| | | 9.__Liens subordinate to security interests. The lien | | authorized by subsection 1 is subordinated to security | | interests that were perfected before September 23, 1983 and | | that have remained perfected thereafter, except to the extent | | that such perfected security interests would be subordinate to | | the rights of the municipality if the municipality were | | considered, whether or not such is actually the case, to be a | | lien creditor under Title 11, section 9-1323 by virtue of its | | rights pursuant to the lien authorized by subsection 1. |
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| | | Sec. 7. Retroactivity. This Act applies retroactively to liens | | authorized in the Maine Revised Statutes, Title 36, section | | 612 that are perfected by a filing made on or after July 1, | | 2001, or for which a continuation statement is filed on or | | after July 1, 2001. All tax lien notices filed on or after | | July 1, 2001 with the office identified in Title 11, section | | 9-1501, subsection (1), paragraph (b) may not, by reason of | | filing in that office, be deemed invalid or otherwise | | ineffectual. |
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| | | This bill amends the provisions of law that govern the | | creation, perfection and effect of tax liens on personal | | property. |
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