| | | H.__Set forth the phrase "NOTICE OF PERSONAL PROPERTY TAX | | LIEN" in that part of the financing statement otherwise used | | to describe the collateral; |
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| | | I.__Indicate that the notice is filed as a non-UCC filing; | | and |
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| | | J.__Indicate that the taxpayer or owner, if an organization, | | has no organizational identification number, regardless of | | whether such a number may exist for that entity. |
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| | | The notice of lien need not contain the information required by | | Title 11, section 9-1516, subsection (2), paragraph (e), | | subparagraph (iii) and must be accepted for filing without that | | information notwithstanding the provisions of Title 11, section | | 9-1520, subsection (1).__A copy of the notice of lien must be | | given by certified mail, return receipt requested, at the last | | known address, to the taxpayer, to the owner, if the owner is not | | the taxpayer, and to any party who has asserted that it holds an | | interest in any of the property that is subject to the lien in an | | authenticated notification received by the municipality within 5 | | years prior to the date on which the municipality sends the | | notice of lien for filing, or who has filed a financing statement | | with the office identified in Title 11, section 9-1501, | | subsection (1), paragraph (b) that remains effective as of the | | date on which the municipality sends the notice of lien for | | filing. Failure to give notice to any secured party who has a | | perfected security interest prevents the lien from taking | | priority over that security interest, but does not otherwise | | affect the validity of the lien. |
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| | | Sec. 3. 36 MRSA §612, sub-§5, as amended by PL 1999, c. 699, Pt. D, | | §28 and affected by §30, is further amended to read: |
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| | | 5. Effective period of lien; limitation period. The | | Perfection of any lien by the filing of a notice of lien is | | effective for a period of 5 years from the date of filing, unless | | discharged as provided in this section or unless a continuation | | statement is filed prior to the lapse. A continuation statement | signed by the tax collector | | municipality within 6 months prior to the expiration of the 5- | | year period provided in this section in the same manner and to | | the same effect as provided in Title 11, section 9-1515. |
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| | | 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: |
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| | | 6.__Rights and remedies of municipality and taxpayer. A | | municipality that has filed a notice of tax lien has the rights |
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