1.  Tax lien mortgage.   The filing of the tax lien certificate in the registry of deeds creates a tax lien mortgage on that real estate to the municipality in which the real estate is situated having priority over all other mortgages, liens, attachments and encumbrances of any nature and gives to that municipality all the rights usually incident to a mortgagee, except that the municipality does not have any right of possession of that real estate until the right of redemption has expired.

The filing of the tax lien certificate in the registry of deeds is sufficient notice of the existence of the tax lien mortgage.

In the event that the tax, interest and costs underlying the tax lien are paid within the period of redemption, the municipal treasurer or assignee of record shall prepare and record a discharge of the tax lien mortgage in the same manner as is provided for the discharge of real estate mortgages, except that a facsimile signature of the treasurer or treasurer's assignee may be used.

If the tax lien mortgage, together with interest and costs, is not paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the tax lien mortgage is deemed to have been foreclosed and the right of redemption to have expired.

2.  Additional notice prior to foreclosure.   The municipal treasurer shall notify the party named on the tax lien mortgage and each record holder of a mortgage on the real estate not more than 45 days nor less than 30 days before the foreclosing date of the tax lien mortgage, in a writing signed by the treasurer or bearing the treasurer's facsimile signature and left at the holder's last and usual place of abode or sent by certified mail, return receipt requested, to the holder's last known address of the impending automatic foreclosure and indicating the exact date of foreclosure. For sending this notice, the municipality is entitled to receive $3 plus all certified mail, return receipt requested, fees. These costs must be added to and become a part of the tax. If notice is not given in the time period specified in this subsection to the party named on the tax lien mortgage or to any record holder of a mortgage, the person not receiving timely notice may redeem the tax lien mortgage until 30 days after the treasurer does provide notice in the manner specified in this section.

The notice of impending automatic foreclosure must be substantially in the following form:

You are the party named on a tax lien certificate filed on , 20 , and recorded in Book , Page in the County Registry of Deeds. This filing has created a tax lien mortgage on the real estate described therein.

On , 20 , the tax lien mortgage will be foreclosed and your right to recover your property by paying the taxes, interest and costs that are owed will expire.

If you cannot pay the property taxes you owe please contact me to discuss this notice.

After the expiration of the 18-month period for redemption, the mortgagee of record of the real estate or the mortgagee's assignee and the owner of record if the real estate has not been assessed to the owner of record or the person claiming under the owner of record, in the event the notice provided for the mortgagee and owner has not been given as provided in section 942, have the right to redeem the real estate within 3 months after receiving actual knowledge of the recording of the tax lien certificate by payment or tender of the amount of the tax lien mortgage, together with interest and costs, and the tax lien mortgage is then discharged by the municipality in the manner provided.

The tax lien mortgage is prima facie evidence in all courts in all proceedings by and against the municipality and its successors and assigns, of the truth of the statements in the tax lien mortgage and, after the period of redemption has expired, of the title of the municipality to the real estate described in the tax lien mortgage and of the regularity and validity of all proceedings with reference to the acquisition of title by the tax lien mortgage and the foreclosure.

Whenever the person against whom the tax is assessed has died after the tax has been committed and prior to the expiration of the 18-month period of foreclosure and that person has left a will offered for probate, the probate judge of the county in which that will is offered upon petition of any devisee of the real estate on which the tax is unpaid may grant a period of redemption not to exceed 60 days following the final allowance or disallowance of that will. Notice of the petition must be given to the tax collector of the municipality in which the property is located, and a certified copy of the court order must be filed in the registry of deeds of the county in which the property is located.

3.  Preforeclosure process.   Notwithstanding any provision of subsection 1 or 2 to the contrary, the preforeclosure process described in this subsection applies only to owners 65 years of age or older. After filing the tax lien mortgage and at least 90 days before the right of redemption expires, the municipality shall proceed as follows.

4.  Foreclosure and sale.   After the foreclosure process is completed and the right of redemption has expired, any sale of the property by the municipality must proceed as follows.

5.  Discharge of lien.   A discharge of a municipal tax lien mortgage given after the right of redemption has expired, if the discharge has been recorded in the registry of deeds for more than one year, terminates all title of the municipality derived from that tax lien mortgage or any other recorded tax lien mortgage for which the right of redemption expired 10 years or more prior to the foreclosure date of this discharged lien, unless the municipality has conveyed any interest based upon the title acquired from any of the affected liens. This subsection applies to discharges of municipal tax lien mortgages given after October 1, 1935.