An Act To Clarify the Filing of Municipal Personal Property Tax Liens LR 1659(02)
Maine Legislature, Session 121, LD 1311
Committee Amendment CA_A_H415 (House)
Amends: 36 MRSA §612

COMMITTEE AMENDMENT "4,, to H.P. 965, L.D. 1311, Bill, 
Act To Clarify the Filing of Municipal Personal Property 
Liens" 
"An 
Tax 
Amend the bill in section 2 in subsection 4 in the 2nd line 
(page 1, line 48 in L.D.) by striking out the following: 
"QI. 
other authenticated record" 
Further amend the bill in section 2 
paragraph F 
in the last line (page 
2, 
striking out the following: 
",gng" 
in 
line 
subsection 4 
in L.D.) 
in 
by 
Further amend the bill in section 2 in subsection 4 
in 
paragraph G in the first line (page 2, line 25 in L.D.) 
by 
striking out the following: 
"~" and inserting in its place 
the following: 
'lien;' 
Further amend the bill in section 2 in subsection 4 
by 
inserting after paragraph G the following: 
'H. 
Set forth the phrase "NOTICE OF PERSONAL PROPERTY TAX 
LIEN" in that part of the financing statement otherwise used 
to describe the collateral; 
I. 
Indicate that the notice is filed as a non-UCC filing; 
and 
J. 
Indicate that the taxpayer or owner, if an organization. 
has no organizational identification number, regardless of 
whether such a number may exist for that entity.' 
COMMITTEE AMENDMENT 
"q,. 
\)' 
~. 
COMMITTEE AMENDMENT "~,, to H.P. 965, L.D. 1311 
Further amend the bill in section 4 in subsection 6 
in 
paragraph B in the 2nd and 3rd lines (page 3, lines 28 and 29 in 
L.D.) by striking out the following: 
"referenced in Title 11, 
sections 9-1605, 9-1615 and 9-1628" 
Further amend the bill by inserting after section 6 the 
following: 
'Sec. 7. 36 MRSA §612, sub-§II, as amended by PL 1999, c. 699, 
Pt. D, §28 and affected by §30, is further amended to read: 
11. 
Limitation of this section. 
The lien authorized by 
this section applies to taxes assessed on or after April 1, 
1984. 
The procedures of this section as amended effective July 
1, 2001 or October 1, 2003 apply only to liens authorized in this 
section that are perfected by a filing made on or after July 1, 
2001, or for which a continuation statement is filed on or after 
that date. 
Sec. 8. 36 MRSA §612, sub-§§12 and 13 are enacted to read: 
12. 
Location of filing. 
A tax lien filed on or after July 
L 
2001 with the office identified in Title 11, section 9-1501, 
subsection 
(1), 
paragraph 
(b) 
is 
not 
invalid 
or 
otherwise 
ineffectual by reason of filing with that office. 
13. 
Application of state law. 
The 
law of this State 
governs the following without recourse to this State's choice of 
law provisions, including those provisions found in Title 11, 
sections 9-1301 to 9-1307: 
A. 
Perfection of a personal property tax lien, as provided 
in this section; 
B. 
The effect of perfection or nonperfection of a personal 
property tax lien as provided in this section: 
C. 
The priority of a personal property tax lien as provided 
in this section; and 
D. 
All other rights and obligations of the parties with 
respect 
to 
personal 
property 
tax 
liens 
held 
by 
municipalities in this State. 
Sec. 9. Effective date. 
This Act takes effect October 1, 2003.' 
Further amend the bill by relettering or renumbering any 
nonconsecutive 
Part 
letter 
or 
section 
number 
to 
read 
consecutively. 
COMMITTEE AMENDMENT 
:.~ . 
',), 
'\,. 
COMMITTEE AMENDMENT lIft. to H.P. 965, L.D. 1311 
SUMMARY 
This amendment revises the bill to ensure that filings of 
personal property tax lien notices will be accepted for filing by 
the office of the Secretary of State even though these notices 
will not fully comply with the requirements of the Maine Revised 
Statutes, Title 11, Article 9-A. 
The amendment also clarifies 
that the filing municipality will have no obligations to secured 
creditors and lienholders from whom it has not received notice or 
who have not filed a financing statement in Maine. 
The amendment 
further clarifies that all rights of filing municipalities will 
be governed by Maine law, even where Title 11, Article 9-A might 
otherwise 
apply 
the 
law 
of 
other 
states. 
The 
amendment 
reorganizes the bill to clarify the dates of the filings to which 
it is applicable. 
Finally, the amendment makes the bill, as 
amended, take effect October 1, 2003. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 04128/03 ;t.v'ac. 
Office of Fiscal and Program Review 
LD 1311 
An Act To Clarify the Filing of Municipal Personal Property Tax Liens 
LR 1659(02) 
Fiscal Note for Bill as Amended by Committee Amendment" " 
Committee: Judiciary 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
LR1659(2) - Fiscal Note - Page 1 of 1