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| Sec. 81. 36 MRSA §612, sub-§4, as repealed and replaced by PL 2003, c. | 355, §2 and affected by §§9 and 10, is amended to read: |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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