Maine Revised Statutes Title 36. Taxation § 703. Select board to act as assessors

If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to this paragraph may resign the position of assessor without resigning office as a member of the select board. The position of assessor must then be filled by appointment pursuant to Title 30-A, section 2602, subsection 2.