36 M.R.S. § 899 — Municipalities may choose another tax collector

A municipality may, at any time, proceed to the choice of another tax collector to complete the collection of taxes, who must be sworn and give the security required of the first tax collector. The assessors or, in the case of primary assessing areas, the municipal officers shall deliver to the tax collector the uncollected assessments, with a proper warrant for their collection, and the tax collector shall proceed as prescribed in this subchapter.