36 M.R.S. § 901 — Remedy of owners of property taken for default of others

When the estate of an inhabitant of a municipality, who is not a tax collector for that municipality, is levied upon and taken as mentioned in section 891 , the inhabitant may maintain an action against that municipality and recover the full value of the estate levied on, with interest at the rate of 20% from the time it was taken, with costs. The value may be proved by any other legal evidence, as well as by the result of the sale under the levy.