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| Sec. 81. 36 MRSA §612, sub-§4, as repealed and replaced by PL 2003, c. | | 355, §2 and affected by §§9 and 10, is amended to read: |
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| | | 4. Notice of lien. Each notice of lien, which may be in the | | form of a financing statement, must: |
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| | | A. Name the owner of the property upon which the lien is | | claimed, if the owner is not the taxpayer and is known to | | the municipality; |
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| | | B. Provide the residence or business address of the owner, | | if known to the municipality; |
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| | | C. Provide the taxpayer's name and the taxpayer's residence | | or business address, if known to the municipality, and if | | not otherwise known, the address where the property that is | | being taxed was located on the date the status of such | | taxable property was fixed pursuant to section 502 or 611; |
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| | | D. Describe the property claimed to be subject to the lien | | in a manner that meets the requirements of Title 11, section | | 9-1504; |
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| | | E. State the amount of tax, accrued interest and costs, as | | of the date on which the municipality sends the notice for | | filing, claimed due the municipality and secured by the | | lien; |
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| | | F. State the tax year or years for which the lien is | | claimed; |
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| | | G. Name the municipality claiming the lien; |
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| | | 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 Except as provided in this subsection, 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, |
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