§1113. Enforcement provision
A lien is created to secure the payment of the penalties provided in section 1109, subsections 2 and 5 and section 1112‑C, which may be enforced in the same manner as liens created by section 552. [PL 2021, c. 630, Pt. C, §14 (AMD).]
SECTION HISTORY
PL 1975, c. 726, §2 (NEW). PL 1977, c. 467, §13 (RPR). PL 2009, c. 496, §9 (AMD). PL 2021, c. 630, Pt. C, §14 (AMD).
Structure Maine Revised Statutes
Subchapter 10: FARM AND OPEN SPACE TAX LAW
36 §1104. Administration; regulations
36 §1105. Valuation of farmland
36 §1106. Powers and duties; State Tax Assessor (REPEALED)
36 §1106-A. Valuation of open space land
36 §1109. Schedule; investigation
36 §1111. Scenic easements and development rights
36 §1112. Recapture penalty (REPEALED)
36 §1112-A. Mineral lands (REPEALED)
36 §1112-B. Mineral lands subject to an excise tax
36 §1113. Enforcement provision
36 §1115. Transfer of portion of parcel of land
36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
36 §1118. Appeals and abatements