Maine Statutes

§ 36 §948 — Supplemental assessments; enforcement of lien

Maine·Title 36 TAXATION·Part 2 PROPERTY TAXES·Ch. 105 CITIES AND TOWNS
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.

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