Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 552 (2026)

-- tax lien

✓ current as of May 2026

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There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551, provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien shall take precedence over all other claims on said real estate and shall continue in force until the taxes are paid or until said lien is otherwise terminated by law.

Notes of Decisions

Cited in 19 cases, 1969–2010 · leading case: Wallingford's Fruit House v. Inhabitants of Auburn (In Re Wallingford's Fruit House), 30 B.R. 654 (Bankr. D. Me. 1983).

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Wallingford's Fruit House v. Inhabitants of Auburn (In Re Wallingford's Fruit House), 30 B.R. 654 (Bankr. D. Me. 1983). · cites it 3× “Me.Rev.Stat.Ann. tit. 36, § 552 (1978). This lien arises upon the date the tax is assessed.”

Jennings v. Town of Greene (In Re Jennings), 304 B.R. 8 (D. Me. 2004). · cites it 3× “36 M.R.S.A. § 552. The lien "takes precedence over all other claims .”

Town of Sanford v. United States, 140 F.3d 20 (1st Cir. 1998). “See 36 M.R.S.A. § 552; Maddocks v. Stevens, 89 *22 Me.”

Johnson v. Town of Dedham, 490 A.2d 1187 (Me. 1985). “Liens to secure the payment of real estate taxes are authorized by 36 M.R.S.A. § 552 (1978) “provided ... there shall be a description of the real estate taxed sufficiently accurate to identify it.”

Hamm v. Town of Medway, 644 A.2d 1388 (Me. 1994). · cites it 2× “36 M.R.S.A. §§ 552, 942, and 943 (1990 & Supp.”

Sunshine Three Real Est. Corp. v. Housman Ex Rel. Pine Banks Nominee Trust (In Re Sunshine Three Real Est. Corp.), 426 B.R. 6 (Bankr. D. Mass. 2010). · cites it 2× “36 M.R.S.A. § 552. The lien ‘takes precedence over all other claims .”

Town of Pownal v. Anderson, 728 A.2d 1254 (Me. 1999). “2d 143 (1948)); see 36 M.R.S.A. § 552 (1990). [¶ 9] The lien certificate purporting to establish a tax hen on Lot 45 provided the following description of the property: MAP 9, PARCEL 15 OF THE ASSESSMENT PLANS, POWNAL, MAINE, DATED APRIL 1, 1974.”

Dubois v. City of Saco, 645 A.2d 1125 (Me. 1994). “1993) (all referring to the lien “created by section 552”).”

Town of Freeport v. Ring, 1999 ME 48 (Me. 1999). “See 36 M.R.S.A. § 552 (1990). A taxpayer has an eighteen month period following the filing of the tax hen certificate to redeem the property by paying the outstanding taxes, plus interest and fees.”

Aucella v. Town of Winslow, 564 A.2d 68 (Me. 1989). “” 36 M.R.S.A. § 552 (1978). In addition, both the notice of tax lien sent to the landowner and the lien certificate filed in the Registry of Deeds must “describ[e] the real estate on which the tax is assessed.”

Estabrook v. Town of Bowdoin, 568 A.2d 1098 (Me. 1990). “92, § 98 (1954); 36 M.R.S.A. §§ 552, 942 (1978, Supp.1989).”

Black v. Peoples Heritage Sav. Bank (In Re Martin), 106 B.R. 334 (Bankr. D. Me. 1989). “” 36 M.R.S.A. § 552 [tax lien]. Pursuant to 36 M.”

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