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 municipal officers , the Treasurer of State shall send such warrants as prescribed under section 254 for the assessment of that state tax to the assessors, requiring them immediately to assess the sum apportioned to their municipality, and to commit their assessment to the constable or collector for collection.
36 M.R.S. § 251