An Act To Reduce the Time within Which a Challenge to a Tax Lien Foreclosure May Be Filed
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §946-B, sub-§1, as enacted by PL 2013, c. 521, Pt. D, §2, is amended to read:
1. Tax liens recorded after October 13, 2014 and before October 13, 2015. A person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes upon the expiration of a 5-year period immediately following the expiration of the period of redemption. This subsection applies to a tax lien recorded after October 13, 2014 and before October 13, 2015.
Sec. 2. 36 MRSA §946-B, sub-§1-A is enacted to read:
1-A. Tax liens recorded on or after October 13, 2015. A person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes upon the expiration of a 3-year period immediately following the expiration of the period of redemption. This subsection applies to a tax lien recorded on or after October 13, 2015.
SUMMARY
This bill reduces from 5 years to 3 years the length of time in which a challenge to a governmental taking of real estate for nonpayment of taxes may be filed.