Maine Code § 36-948

Supplemental assessments; enforcement of lien
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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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