A municipality which has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality shall not have the right to propose to retain any property in satisfaction of the obligation as provided in § 6A-9-620. In a proceeding to enforce the lien, the municipality shall observe the procedures applicable to a secured party under part 6 of chapter 9 of title 6A.
History of Section.
P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.