Escrow & Title

In Maine, a property tax lien is created when:

AThe property is listed for sale
BProperty taxes become overdue (unpaid after the due date)✓ Correct
CThe municipality assesses the property
DA tax abatement is denied

Explanation

In Maine, a tax lien is created when property taxes are not paid by the due date. After a lien is recorded and the redemption period expires, the municipality may foreclose and take title to the property.

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