Supplemental assessments; enforcement of lien

36 M.R.S. § 948, under CITIES AND TOWNS.

36 M.R.S. § 948

When taxes are assessed under section 713, the lien upon real estate must be enforced according to the procedures provided in this subchapter; except that if real estate has 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 terminates.