§552. -- tax lien
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.
Structure Maine Revised Statutes
Subchapter 2: REAL PROPERTY TAXES
36 §554. Mortgaged real estate; taxes; payment
36 §555. Tenants in common and joint tenants
36 §557. Assessment; continued until notice of transfer
36 §557-A. Assessment; unknown owner
36 §558. Taxes prorated between seller and purchaser
36 §558-A. Liability for failure to pay prorated property taxes