In a September 25, 2008 decision (Shaefer v. Assessor, 2008 ME 148), the Maine Supreme Court invalidated the Maine State Tax Assessor's tax lien because the Assessor failed to renew the original lien within the 10-year period provided by Statute. http://www.maine.gov/tools/whatsnew/attach.php?id=61849&an=1 The Assessor's argument that his failure to renew the lien within the 10-year period provided by statute did not invalidate the lien was soundly rejected by a unanimous Court. This decision may impact other taxpayers where the Assessor failed to renew the tax lien within 10 years after the lien was first filed. If you have questions about whether your tax lien could be affected by this decision, please contact me. jblock@pierceatwood.com
