B.__Provide the residence or business address of the owner, if known to the municipality;

C.__Provide the taxpayer's name and the taxpayer's residence or business address, if known to the municipality, and if not otherwise known, the address where the property that is being taxed was located on the date the status of such taxable property was fixed pursuant to section 502 or 611;

D.__Describe the property claimed to be subject to the lien in a manner that meets the requirements of Title 11, section 9-1504;

E.__State the amount of tax, accrued interest and costs, as of the date on which the municipality sends the notice for filing, claimed due the municipality and secured by the lien;

F.__State the tax year or years for which the lien is claimed; and

G.__Name the municipality claiming the lien.

The notice of lien need not contain the information required by Title 11, section 9-1516, subsection (2), paragraph (e), subparagraph (iii) and must be accepted for filing without that information notwithstanding the provisions of Title 11, section 9-1520, subsection (1).__A copy of the notice of lien must be given by certified mail, return receipt requested, at the last known address, to the taxpayer, to the owner, if the owner is not the taxpayer, and to any party who has asserted that it holds an interest in any of the property that is subject to the lien in an authenticated notification received by the municipality within 5 years prior to the date on which the municipality sends the notice of lien for filing, or who has filed a financing statement with the office identified in Title 11, section 9-1501, subsection (1), paragraph (b) that remains effective as of the date on which the municipality sends the notice of lien for filing. Failure to give notice to any secured party who has a perfected security interest prevents the lien from taking priority over that security interest, but does not otherwise affect the validity of the lien.

Sec. 3. 36 MRSA §612, sub-§5, as amended by PL 1999, c. 699, Pt. D, §28 and affected by §30, is further amended to read:

5. Effective period of lien; limitation period. The Perfection of any lien by the filing of a notice of lien is