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excluding motor vehicles as defined in section 1752, | | subsection 7; attachments and equipment for the | | production of field and orchard crops; new or used | | machinery and equipment for use directly and primarily in | | production of milk, animal husbandry and production of | | livestock, including poultry; and new or used machinery | | and equipment not used directly and primarily in | commercial agricultural production, but used exclusively | | to transport potatoes from a truck into a storage | | location; |
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| | | (2) New or used watercraft, nets, traps, cables, tackle | | and related equipment necessary to and used directly | | and primarily in the operation of a commercial fishing | | venture, but excluding motor vehicles as defined in | | section 1752, subsection 7; or |
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| | | (3) New or used watercraft, machinery or equipment | | used directly and primarily for commercial aquacultural | | production, including, but not limited to: nets; ropes; | | cables; anchors and anchor weights; shackles and other | | hardware; buoys; fish tanks; fish totes; oxygen tanks; | | pumping systems; generators; water-heating systems; | | boilers and related pumping systems; diving equipment; | | feeders and related equipment; power-generating | | equipment; tank water-level sensors; aboveground | | piping; water-oxygenating systems; fish-grading | | equipment; safety equipment; and sea cage systems, | | including walkways and frames, lights, netting, buoys, | | shackles, ropes, cables, anchors and anchor weights; | | but excluding motor vehicles as defined in section | | 1752, subsection 7. |
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| | | Sec. 24. 36 MRSA §4072, first ¶, as amended by PL 1999, c. 38, §1, is | | further amended to read: |
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| | | All property subject to taxes under this chapter, in whatever | | form of investment it may happen to be, is charged with a lien | | for all taxes, interest and penalties that are or may become due | on that property. The lien does not attach to any real or | personal property after the property has been sold or disposed of | for value by the personal representative, trustee or surviving | joint tenant. | | penalties due under this chapter, or upon determination that no | | tax is due, the State Tax Assessor shall upon request execute a | | discharge of the tax lien for recording in the appropriate | | registry or registries of deeds. |
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| | | Sec. 25. 36 MRSA §5102, sub-§6, as amended by PL 1997, c. 668, §29, is | | repealed and the following enacted in its place: |
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