Me. Stat. tit. 36 § 251
Current through 131st (2023-2024) Legislature Chapter 684
When a state tax is imposed and required to be assessed by the proper officers of towns, the Treasurer of State shall send such warrants as he is, from time to time, ordered to issue for the assessment thereof to the assessors, requiring them forthwith to assess the sum apportioned to their town or place, and to commit their assessment to the constable or collector for collection.
36 M.R.S. § 251