Schaefer v. State Tax Assessor

[¶ 1] The State Tax Assessor appeals from a declaratory judgment entered in the Superior Court (Hancock County, Cud-dy, J.) in favor of Gerhard Schaefer on his request for declaratory judgment. The Superior Court construed 36 M.R.S. § 175-A(1) (2007) and declared in its judgment that the failure of the State to renew the notice of a tax hen filed pursuant to section 175-A(1), within ten years, results in the hen lapsing, and renders it unenforceable against the taxpayer. The Assessor contends that the court erred as a matter of law in interpreting the statute, and argues that the failure to…