§942-A. Aggregate tax lien certificate for time-share units; procedure






Liens created by section 552 on time-share units owned by the same person and in the
same time-share project, in addition to other methods established by law, may be enforced
in the following manner if requested by the taxpayer prior to notification of filing
of a tax lien certificate. [1987, c. 358, §4 (NEW).]








1. Aggregate notice. 
If a taxpayer owns more than one time-share unit in the same project, the tax collector
may send the notice required by section 942 to be sent before filing the tax lien
certificate as one aggregate notice covering all time-share units owned by that taxpayer.
The tax collector must specifically describe all units on which the taxes are due
and which will be covered by the tax lien certificate by listing each unit in the
notice or by appending to the notice a list or computer printout describing the units.
The notice must state if a list or printout is appended.


[
1987, c. 358, §4 (NEW)
.]








2. Aggregate tax lien certificate. 
If a taxpayer owns more than one time-share unit in the same project, the tax collector
shall specifically describe all units covered by the aggregate tax lien certificate
by listing each unit on the certificate or by appending to the certificate a list
or computer printout describing the units. The certificate must state if a list or
printout is appended.


[
1987, c. 358, §4 (NEW)
.]








3. Total or partial discharge. 
The taxpayer may discharge all the liens included in the aggregate tax lien certificate
by payment of all the taxes due on all the tax liens, plus the fees required by subsection
4. The taxpayer may discharge less than all the liens included in the aggregate tax
lien certificate by payment of all the taxes due on one or more of the time-share
units, plus the fees required by subsection 5 for each partial discharge.


[
1987, c. 358, §4 (NEW)
.]








4. Total discharge. 
The taxpayer shall pay the following fees for the total discharge of liens covered
by the aggregate tax lien certificate:





A. Thirty-five cents per time-share unit listed for the tax collector, for making one
aggregate notice and demand for payment of all the assessed taxes on all time-share
units owned by the taxpayer together with the certified mail, return receipt requested,
fee; [1987, c. 358, §4 (NEW).]










B. The fees established by Title 33, section 751 for the register of deeds for recording
one aggregate tax lien certificate; [1991, c. 846, §10 (AMD).]










C. The fees established by Title 33, section 751 for the register of deeds for recording
one aggregate discharge of the tax lien mortgage; [1991, c. 846, §10 (AMD).]










D. Ten dollars; and [1987, c. 358, §4 (NEW).]










E. Three dollars established by section 943 for sending one aggregate notice 30 to
45 days prior to the foreclosing date of the tax lien mortgage if that notice is actually
sent and all the certified mail, return receipt requested, fees. [1987, c. 358, §4 (NEW).]







[
1991, c. 846, §10 (AMD)
.]








5. Partial discharge. 
The taxpayer shall pay the following fees for the partial discharge of liens covered
by the aggregate tax lien certificate:





A. Thirty-five cents per time-share unit listed for the tax collector for making one
aggregate notice and demand for payment of all the assessed taxes on all time-share
units owned by the taxpayer together with the certified mail, return receipt requested,
fee; [1987, c. 358, §4 (NEW).]










B. The fees established by Title 33, section 751 for the register of deeds for recording
one aggregate tax lien certificate; [1991, c. 846, §11 (AMD).]










C. The fees established by Title 33, section 751 for the register of deeds for recording
the discharge of the tax lien mortgage on the first 4 time-share units and $0.25 for
each additional time-share unit; [1991, c. 846, §11 (AMD).]










D. Ten dollars; and [1987, c. 358, §4 (NEW).]










E. Three dollars established by section 943 for sending one aggregate notice 30 to
45 days prior to the foreclosing date of the tax lien mortgage if that notice is actually
sent and all the certified mail, return receipt requested, fees. [1987, c. 358, §4 (NEW).]







[
1991, c. 846, §11 (AMD)
.]








6. Application. 
This section applies to all taxes assessed on time-share units on or after April
1, 1986.


[
1987, c. 358, §4 (NEW)
.]








7. Effect on foreclosure procedure. 
A partial discharge does not affect the foreclosure date for any liens not discharged.



[
1987, c. 358, §4 (NEW)
.]





SECTION HISTORY

1987, c. 358, §4 (NEW).
1991, c. 846, §§10,11 (AMD).