Me. Stat. tit. 36 § 1031
Current through 131st (2023-2024) Legislature Chapter 684
Any tax collector or his executor or administrator may bring a civil action in his own name for any tax, and no Judge of any District Court before whom such action is brought is incompetent to try the same by reason of his residence in the municipality assessing said tax. No defendant is liable for any costs of the action, unless it appears by the complaint and by proof that payment of said tax had been duly demanded before the action.
36 M.R.S. § 1031