By Eric P. Rothenberg, Esq. – [Published Article] It was the spring of 2001 when Marlborough residents David and Paula [neither their real names nor their real town] decided to buy another boat. They had previously owned a boat and while searching they found a used 1998 Wellcraft from a respected dealer on Long Island, New York. The price they settled upon was $165,000 [a lot of money for 2001]. Not having the full purchase price to pay for the boat, they applied for, and received a loan from Foxboro Savings Bank in the amount of $100,000. As a condition of doing the loan, the bank said David and Paula had to provide proof they paid the sales tax to the Commonwealth of MA and provide them an affidavit that there were no liens on the boat. Obtaining title to a boat is not as simple as a car. It