Maine Revised Statutes Title 36. Taxation § 763. Settlement procedure; removal from municipality; resignation

When a tax collector asks the municipal officers to resign the position of tax collector, or when a tax collector has removed, or in the judgment of the municipal officers is about to remove, from the municipality before the time set for perfecting collections, those officers may settle with the tax collector for the money that the tax collector has received on the tax collector's tax lists, demand and receive of the tax collector such lists, and discharge the tax collector from the tax collector's duties. The officers may appoint another tax collector, and the assessors or, in the case of primary assessing areas, the municipal officers shall make a new warrant and deliver it to the new tax collector with those lists to collect the sums due, and the new tax collector has the same power in collection as the original tax collector.

If a tax collector refuses to deliver the tax lists and to pay all moneys collected by that tax collector when duly demanded, the tax collector is subject to section 894 and is liable to pay what remains due on the tax lists, that sum to be recovered by the municipal officers in a civil action.