Me. Stat. tit. 36 § 557
Current through 131st (2023-2024) Legislature Chapter 684
When assessors continue to assess real estate to the person to whom it was last assessed, such assessment is valid, although the ownership or occupancy has changed, unless previous written notice to the assessors has been given of such change and of the name of the person to whom it has been transferred or surrendered.
36 M.R.S. § 557