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36 §948. Supplemental assessments; enforcement of lien

36 ME Rev Stat § 948 (2019) (N/A)
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§948. Supplemental assessments; enforcement of lien

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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36 §948. Supplemental assessments; enforcement of lien