Sec. 1. 33 MRSA §459 is enacted to read:

§459.__Notice of change in ownership

Within 10 days of the transfer of ownership of any real property, the former owner shall notify in writing the State Tax Assessor and the local assessor.__The written notice must contain a description of the property conveyed, the date of the conveyance and the name of the person to whom the property was conveyed.

Sec. 2. 36 MRSA §552 is amended by adding at the end a new paragraph to read:

If at the time of placing the lien an assessor or person placing the lien possesses written notice of a change in ownership of the real estate pursuant to Title 33, section 459, the lien must be placed in the name of the new owner.

SUMMARY

This bill requires the former owner of real property to notify the State Tax Assessor and the local tax assessor of the transfer of the property within 10 days of the transfer.

This bill also requires a lien on real estate to be placed in the name of the new owner if the assessor has written notice of the change in ownership.