Maine Revised Statutes Title 36. Taxation § 764. Incapacity

When a tax collector has a guardian or by mental illness or bodily infirmities is incapable of performing the duties of the office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession of those lists, settle for the money collected and discharge that tax collector from further liability. The tax lists may be committed to a new tax collector.