[¶ 1] The State Tax Assessor appeals from a declaratory judgment entered in the Superior Court (Hancock County, Cuddy, 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 lien filed pursuant to section 175-A(1), within ten years...
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