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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 948

Supplemental assessments; enforcement of lien

Official textlegislature.maine.gov

When taxes are assessed under section 713 , the lien upon real estate shall be enforced as provided in sections 941 to 943 ; except that if real estate shall have been transferred to a bona fide purchaser for value since the assessment was omitted or invalidly made with the transfer duly recorded, prior to the date of the supplemental assessment, the lien shall terminate.
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
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In this chapter (40 sections)
  1. 901 · Remedy of owners of property taken for default of others
  2. 902 · Amendments permitted in actions to collect taxes
  3. 903 · Defendant estopped to deny title; exceptions
  4. 904 · Treasurer's receipt as evidence of redemption
  5. 905 · Municipalities may set off moneys due against taxes
  6. 906 · Application of payments to unpaid taxes
  7. 941 · Civil action with special attachments; procedure
  8. 942 · Tax lien certificate; procedure
  9. 942-A · Aggregate tax lien certificate for time-share units; procedure
  10. 943 · Tax lien mortgage; redemption; discharge; foreclosure
  11. 943-A · Application for abatement
  12. 943-B · Credit reporting; payment during redemption period
  13. 943-C · Sale of foreclosed properties
  14. 944 · Foreclosure for equitable relief, procedure
  15. 945 · Foreclosure in action for equitable relief; alternative…
  16. 946 · Action for equitable relief after period of redemption; procedure
  17. 946-A · Tax-acquired property and the restriction of title action
  18. 946-B · Tax-acquired property and the restriction of title action
  19. 946-C · Abandoned tax-acquired property
  20. 947 · Presumption of validity
  21. 948 · Supplemental assessments; enforcement of lien
  22. 949 · Disbursement of excess funds
  23. 991 · Distraint for taxes; procedure; sale
  24. 992 · Disposition of surplus
  25. 993 · Arrest; notice; procedure; fees
  26. 994 · Tax collector may issue warrant of distress to sheriff, deputy…
  27. 995 · Warrant of distress; service; notice; fees
  28. 996 · Distraint before tax due to prevent loss
  29. 997 · Arrest and commitment; procedure
  30. 998 · Tax collector liable unless taxpayer imprisoned within one year
  31. 1031 · Tax collector may bring action in own name
  32. 1032 · Action may be brought in name of municipality
  33. 1071 · Tax collector's tax auction sale; notice; procedure
  34. 1072 · -- form
  35. 1073 · Notice to owners or occupants of time and place of sale
  36. 1074 · Sale; procedure; costs
  37. 1075 · Tax collector's return of sale; form
  38. 1076 · Purchaser to notify mortgagee of sale; right of redemption
  39. 1077 · Purchaser's failure to pay in 20 days voids sale
  40. 1078 · Owner's right to redeem
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