CHAPTER 355

H.P. 965 - L.D. 1311

An Act To Clarify the Filing of Municipal

Personal Property Tax Liens

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §612, sub-§1, as amended by PL 1999, c. 699, Pt. D, §28 and affected by §30, is further amended to read:

1. Lien. There must be a lien to secure the payment of all taxes legally assessed on The legal assessment of taxes upon personal property as defined in section 601 and against a particular taxpayer creates and constitutes a lien upon all of the property assessed to secure payment of the resulting taxes, provided in that the inventory and valuation upon which the assessment is made, there must be contains a description of the personal property taxed which that meets the requirements of Title 11, section 9-1504. Except as otherwise provided in this section, the lien, when perfected, takes precedence over all other claims on the personal property and continues in force until the taxes are paid or until the lien is otherwise terminated by law.

Sec. 2. 36 MRSA §612, sub-§§3 and 4, as amended by PL 1999, c. 699, Pt. D, §28 and affected by §30, are repealed and the following enacted in their place:

3.__Perfection of lien. The lien established by subsection 1 attaches on the date of assessment and must be perfected as against all lien creditors, as defined in Title 11, section 9- 1102, subsection (52), without the necessity of further action