Maine Revised Statutes Title 36 Sec. 948 – Supplemental assessments; enforcement of lien
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Terms Used In Maine Revised Statutes Title 36 Sec. 948
- Lien: A claim against real or personal property in satisfaction of a debt.
- Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
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.