Opinion ID: 1899786
Heading Depth: 1
Heading Rank: 1

Heading: The Validity of the Lien Certificate

Text: Defendants' first challenge to the City's title to the former Fowles land attacks the statutory adequacy of the 1957 lien certificate and therefore the validity of the foreclosure. The statutes governing the procedures whereby an owner may lose his property for the nonpayment of taxes are to be strictly construed against the taxing authority. Statutory provisions allowing summary procedures for the collection of taxes are subject to the strict construction rule and will not be extended by implication; full compliance with every step or requirement in the taxing process from beginning to end is essential to the validity of such proceedings. Capitol Bank & Trust Co. v. City of Waterville, Me., 343 A.2d 213, 218 (1975). To be a valid lien, the certificate must comply with the provisions of R.S.1954, ch. 91-A, § 88 [enacted by P.L.1955, ch. 399, § 1; current version at 36 M.R.S.A. § 942 (Supp.1981)]. [3] In relevant part, section 88 controlling tax foreclosures required that the recorded lien certificate contain: (1) the tax collector's signature; (2) the amount of the tax; (3) a description of the real estate upon which the tax is assessed; (4) an allegation that a lien is claimed; (5) an allegation that a demand for payment has been made in accordance with the applicable statute; and (6) an allegation that the tax remains unpaid. The printed form used by the City for the 1957 tax lien certificate had a space provided for a recitation of the date on which demand for payment was made. That space, however, was left blank on the lien certificate by which the City claims title to the real estate. [4] Defendants contend that that omission is fatal to the validity of the certificate. Absent the date of notice, they argue, it is impossible to determine from the face of the certificate whether demand for payment had in fact been made in accordance with R.S.1954, ch. 91-A, § 88. [5] The statute controlling tax foreclosures did not, however, require that the lien certificate on its face display the date on which the demand for payment was made; it required only a certified statement that proper demand for payment had been made. The printed form, with spaces for the inclusion of the date notice was sent, does not dictate a contrary conclusion; whoever prepared the form was simply over-cautious and suggested including more than was required under the statute. We agree with the Superior Court's holding that the 1957 lien certificate contains all the information required by the tax foreclosure statute.