Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 803
Sheriff's duty in respect to warrant; alias warrant
On each execution or warrant of distress issued in accordance with sections 891 and 895 and delivered to a sheriff or the sheriff's deputy, the sheriff shall make return of the sheriff's doings to the treasurer who issued the execution or warrant, with such money, if any, that the sheriff has received by virtue of the execution or warrant. If the sheriff neglects to comply with any direction of such warrant or execution, the sheriff shall pay the whole sum mentioned in the warrant or execution. If it is returned unsatisfied, or satisfied in part only, the treasurer may issue an alias for the sum remaining due.
An officer executing an alias warrant against a delinquent tax collector may arrest the tax collector and proceed as on execution for debt. Such delinquent tax collector shall have the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor.
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In this chapter (40 sections)
- 752 · Payment
- 753 · Municipal tax commitment; form
- 754 · -- lost or destroyed
- 755 · Bond
- 756 · Compensation
- 757 · Receipts for taxes
- 757-A · Collector to furnish certificate to boat registration applicants
- 758 · Notification to assessors of invalid tax
- 759 · Accounting; penalties
- 759-A · Prohibition on commingling funds
- 760 · Perfection of collections
- 760-A · Minor or burdensome amounts
- 761 · Failure; action
- 762 · Collections completed by new collectors
- 763 · Settlement procedure; removal from municipality; resignation
- 764 · Incapacity
- 765 · Death
- 766 · Warrant for completion of collection; form
- 801 · Sheriff may collect taxes
- 802 · Proceedings by sheriff
- 803 · Sheriff's duty in respect to warrant; alias warrant
- 841 · Abatement procedures
- 841-A · Abatement by municipal officers; procedure
- 841-B · Land Classification Appeals Board; purpose; composition
- 841-C · Hearing
- 842 · Notice of decision
- 843 · Appeals
- 843-A · Appeals to Forestry Appeal Board
- 843-B · Hearing
- 844 · Appeals to county commissioners
- 844-A · Board of Assessment Review
- 844-B · Definitions
- 844-C · Composition
- 844-D · Jurisdiction
- 844-E · Assignment of hearing
- 844-F · Place of hearing
- 844-G · Appeal to State Board of Assessment Review
- 844-H · Hearing procedure
- 844-I · Production of documents
- 844-J · Evidence