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  • SECTION 1308
    Property subject to levy
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  • ARTICLE 13
    Special Provisions Relating to School Districts
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  • SECTION 1314
    Equalization in school districts located in more than one city or town
    • This entry was published on 2014-09-22
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    SECTION 1312

    Tax lien

    Real Property Tax (RPT) CHAPTER 50-A, ARTICLE 13

    § 1312. Tax lien. 1. School taxes shall become a lien as of the date
    and hour of the confirmation or final adoption of the school tax roll by
    the school authorities. Unpaid interest shall be included in and deemed
    part of the unpaid tax. Such taxes including such unpaid interest shall
    remain a lien until paid.

    2. Priority and parity as between such tax liens and other tax liens
    shall be determined in the manner prescribed in title two of article
    nine of this chapter.