Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 552
-- tax lien
There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551 , provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien shall take precedence over all other claims on said real estate and shall continue in force until the taxes are paid or until said lien is otherwise terminated by law.
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· Augusta, Maine 04333-0007
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In this chapter (40 sections)
- 501 · Definitions
- 502 · Property taxable; tax year
- 503 · Town taxes; legality
- 504 · Illegal assessment; recovery of tax
- 505 · Taxes; payment; powers of municipalities
- 506 · Prepayment of taxes
- 506-A · Overpayment of taxes
- 507 · Taxpayer information
- 508 · Service charges
- 551 · Real estate; defined
- 552 · -- tax lien
- 553 · -- where taxed
- 554 · Mortgaged real estate; taxes; payment
- 555 · Tenants in common and joint tenants
- 556 · Landlord and tenant
- 557 · Assessment; continued until notice of transfer
- 557-A · Assessment; unknown owner
- 558 · Taxes prorated between seller and purchaser
- 558-A · Liability for failure to pay prorated property taxes
- 559 · Deceased persons
- 560 · Bank's real estate
- 561 · Railroad buildings
- 562 · Standing wood, bark and timber; taxed to purchaser
- 563 · Forest land; policy
- 564 · Assessment
- 565 · Forestry Appeal Board
- 571 · Title
- 572 · Purpose
- 573 · Definitions
- 574 · Applicability
- 574-A · Ineligibility
- 574-B · Applicability
- 574-C · Reduction of parcels with structures; shoreland areas
- 575 · Administration; rules
- 575-A · Determining compliance with forest management and harvest plan
- 576 · Powers and duties
- 576-A · Valuation of areas other than forest land
- 576-B · Discount factor and capitalization rate
- 577 · Reduced valuation under special circumstances
- 578 · Assessment of tax