Maine Statutes
§ 36 §1139 — Enforcement
A tax lien is created to secure the payment of the penalties provided in section 1138. The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552.
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Legislative History
PL 2007, c. 466, Pt. A, §58 (NEW).
Nearby Sections
15
§ 36 §1101
Purpose§ 36 §1102
Definitions§ 36 §1103
Owner's application§ 36 §1104
Administration; regulations§ 36 §1105
Valuation of farmland§ 36 §1106
Powers and duties; State Tax Assessor§ 36 §1106-A
Valuation of open space land§ 36 §1107
Orders§ 36 §1108
Assessment of tax§ 36 §1109
Schedule; investigation§ 36 §111
Definitions§ 36 §1110
Reclassification§ 36 §1111
Scenic easements and development rights§ 36 §1112
Recapture penalty§ 36 §1112-A
Mineral lands