Maine Revised Statutes Title 36. Taxation § 1031. Tax collector may bring action in own name

A tax collector or a tax collector's executor or administrator may bring a civil action in the tax collector's own name for any tax, and a Judge of any District Court before whom such action is brought is not incompetent to try the civil action by reason of the judge's residence in the municipality assessing the tax. A defendant is not liable for any costs of the action, unless it appears by the complaint and by proof that payment of the tax had been duly demanded before the action.