When a state tax is ordered by the Legislature, the Treasurer of State shall send warrants directed to the assessors of each municipality, as soon after the first day of April as is practicable, requiring them to assess upon the estates of each municipality its proportion of the state tax for the current year. The Treasurer of State shall send such warrants for the state tax in a similar manner for the succeeding year.
36 M.R.S. § 252