An Act To Amend the Lien Procedures for Time-share Estates
Maine Legislature, Session 121, LD 0305
Committee: Taxation
Sponsors: COLLINS, STANLEY, CLOUGH, COURTNEY, TARDY, WHEELER, NASS
Amends: 33 MRSA §593

Legislative Document 
No. 305 
H.P.248 
House of Representatives, January 28, 2003 
An Act To Amend the Lien Procedures for Time-share Estates 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative COLLINS of Wells. 
Cosponsored by Senator STANLEY of Penobscot and 
If/~ 
'frJ.1lld£~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: CLOUGH of Scarborough, COURTNEY of Sanford, McCORMICK of West 
Gardiner, McGOWAN of Pittsfield, McNEIL of Rockland, TARDY of Newport, WHEELER 
of Kittery, Senator: NASS of York. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 33 MRSA §593, sub-§2. as amended by PL 1987, c. 358, 
§l, is further amended to read: 
2. 
Time-share estates as separate estates. 
Each time-share 
estate constitutes for all purposes a separate estate in real 
property. 
Each 
time-share 
estate 
6Ball 
must 
be 
separately 
assessed and taxed. 
The filing and discharge of tax liens on 
more than one time-share estate owned by the same person are 
governed by Title 36, section 942-A. 
If 
the 
tax 
collector 
and 
treasurer 
use 
the 
lien procedure 
described in Title 36, sections 942, 
942-A and 943 to collect 
delinquent taxes on time-share estates, whenever a notice called 
for 
by Title 
36, 
section 
942, 
942-A 
or 
is sent 
to 
a 
time-share estate owner, the tax collector and treasurer shall 
give to the managing entity, leave at the managing entity's last 
and usual place of abode or send to the managing entity by 
certified mail, return receipt requested, either a copy of the 
notice sent to the time-share estate owner or a notice that lists 
all 
time-share 
estate 
owners 
to 
whom 
notices 
have 
been 
delivered. 
For sending the notice to the managing entity, the 
tax collector or treasurer is entitled to receive $5 plus all 
certified maiL return receipt requested fees, pI us the cost of 
any photocopying. 
Sec. 2. 33 MRSA §593, sub-§5, as amended by PL 1991, c. 197, 
§2, is further amended to read: 
5. 
Escrow account. 
If the managing entity collects money 
for taxes, it shall maintain an escrow account with a financial 
institution 
licensed 
by 
the 
State, 
and 
deposit 
any 
money 
collected or received for taxes in the escrow account wi thin 10 
days after collection or receipt. 
The escrow account must be 
established in the names of both the managing entity and the 
municipality in which the time-share estates are located. 
No 
withdrawal 
may 
be 
made 
from 
the 
escrow account without the 
written agreement of the municipality. 
Prior to the delinquency date established by the municipality in 
which the time-share estates are located, the managing entity 
shall pay to the municipal tax collector all money deposited in 
the escrow account for 
t~e purpose of tax payment. 
If the amount 
paid from the escrow account is not sufficient to discharge all 
taxes and tax-related costs, due and owing, the managing entity 
shall 
ei~BeF pay the difference 
and 
place 
a 
lien on 
those 
time-share estates whose 
owners 
have 
not contributed to 
the 
escrow account as provided in section 
594T--o-r--p~eviEle--a--Ji6E 
iEleB~i'yiB~--~Be6e--ewBeF6--aBEl--~BeiF--iB~eFe6~sT--iBelQEliB~--~Be 
peFieEl6-e~-~wRe~~Bi~-~~~~~~~~~~~~~~-w~-may-~BeB 
pFeeeeEl-~e-eellee~-~Be-~aHes-eB-~Be6e-iB~eFes~6-as-alleweEl-by-law. 
Page l-LR0675(1) 
~~--tbe--taH--ee~~eetet--aBe--ttea6Rtet--R6e--tbe--~ieB--pteeeeRte 
ee6etibee-~-~it~e-~,--6eetieB6-~--946-A-~-946-~~-ee~~eet 
ee~iB~ReBt-~~~€£-~-&~&aa~-e6tate6T-w~~eY~-~-~&~-ea~~ee 
~et--&Y--~~&~--~r-~~-~,--~-~--~~--~£--£eB~--~e--a 
tiffie-6bate-~~~-eWBetT-~~-taH-~1~~~--aBe-~~~~--6Ha~~ 
~iye-~~-tbe-~~-eBtity-~--~eaye-~--tbe-~~-eBtity~6 
~a6t-~£B-~~-~~-e~-~£eB€-~--&&aG-~e-~~€-~~~a&~&y-by 
eetti~iee-~~~--~&~~B-~€£~~--~~&~r-€~~h€~-~-€epy-~-tbe 
Betiee-6eB~-~e-~~~~~~~~~~-~~~-B~&~ee-tbat-~i6~6 
a~~--~~~~--e6tate--~~--te--~--Be~iee6--~--beeH 
ee~iyeteeT--~--6eBe~B~-~~-£~~€€-~~-~~~-te-~~-ffiaHa~iH~ 
eB~i~YT-~h€-~~-~~~~-~~-~tea6Rtet-~£-~~~~~~~-~e&~~-$9 
p~R6-~~~-~~~~~~~~~r-FetR~B-£e€eip~-~~~~~r-~~~&-tbe 
ee6~-e~-aBy-pbe~eeepyiH~T 
If 
the 
managing 
entity 
does 
not 
discharge 
all 
taxes 
and 
tax-related costs due and owing prior to the delinguency date 
established by the municipality, the municipality may use the 
lien procedure described in Title 36, sections 942, 942-A and 943 
to collect the delinguent taxes, as long as any notice called for 
by the lien procedure is sent to the managing entity or left at 
the managing entity's last and usual place of abode or sent to 
the managing entity by certified mail, return receipt reguested, 
and the lien describes and applies to all property owned by the 
association of unit owners. 
SUMMARY 
This 
bill 
clarifies 
the 
responsibilities 
of 
the 
tax 
collector and treasurer when filing a lien to collect delinquent 
taxes on a time-share estate. 
The bill also amends the current law to provide that 
enti ty managing time-share estates that escrows taxes for 
time-share owners is required to pay any deficiency between 
escrowed 
amount 
and 
the 
aggregate 
taxes 
due 
from 
all 
time-share estates. 
The managing entity must also place a 
on 
those 
estates 
for 
which 
the 
time-share 
owners 
did 
contribute to the escrow account. 
any 
the 
the 
the 
lien 
not