Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 994 (2026)

Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable

✓ current as of May 2026
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A tax collector after 3 months from the date of commitment may issue a warrant to the sheriff of any county, or the sheriff's deputy, or to a constable of the tax collector's municipality, directing the sheriff, deputy or constable to arrest any taxpayer not paying taxes due or distrain the property of such taxpayer; the warrant must be of the same tenor as that prescribed to be issued to tax collectors with the appropriate changes returnable to the tax collector issuing the same in 30, 60 or 90 days.   [PL 2025, c. 113, Pt. D, §54 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §35 (AMD). PL 2025, c. 113, Pt. D, §54 (AMD).
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Notes of Decisions
Cited in 1 case, 1975–1975 · leading case: Capitol Bank & Trust Co. v. City of Waterville, 343 A.2d 213 (Me. 1975).
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Capitol Bank & Trust Co. v. City of Waterville, 343 A.2d 213 (Me. 1975). “He may, after the issuance of such warrant, in writing direct the officer to whom the warrant has been issued to demand immediate payment, and if not so paid to serve such warrant without further notice notwithstanding any unexpired portion of the 10-day notice period required…”
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