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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. 36 MRSA §612, sub-§11, as amended by PL 1999, c. 699, Pt. D, | | §28 and affected by §30, is further amended to read: |
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| | | 11. Limitation of this section. The lien authorized by this | | section applies to taxes assessed on or after April 1, 1984. The | | procedures of this section as amended effective July 1, 2001 or | | October 1, 2003 apply only to liens authorized in this section | | that are perfected by a filing made on or after July 1, 2001, or | | for which a continuation statement is filed on or after that | | date. |
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| | | Sec. 8. 36 MRSA §612, sub-§§12 and 13 are enacted to read: |
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| | | 12.__Location of filing.__A tax lien filed on or after July 1, | | 2001 with the office identified in Title 11, section 9-1501, | | subsection (1), paragraph (b) is not invalid or otherwise | | ineffectual by reason of filing with that office. |
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| | | 13.__Application of state law.__The law of this State governs | | the following without recourse to this State's choice of law | | provisions, including those provisions found in Title 11, | | sections 9-1301 to 9-1307: |
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| | | A.__Perfection of a personal property tax lien, as provided | | in this section; |
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| | | B.__The effect of perfection or nonperfection of a personal | | property tax lien as provided in this section; |
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| | | C.__The priority of a personal property tax lien as provided | | in this section; and |
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| | | D.__All other rights and obligations of the parties with | | respect to personal property tax liens held by | | municipalities in this State. |
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| | | Sec. 9. Effective date. This Act takes effect October 1, 2003. |
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| | | Sec. 10. 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 |
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