36 M.R.S. § 991 — Distraint for taxes; procedure; sale

If any resident or nonresident taxpayer after a reasonable demand refuses or neglects to pay any part of the tax assessed against that taxpayer in accordance with this chapter, the tax collector may distrain that taxpayer in any part of the State by any of the taxpayer's goods and chattels not exempt from attachment for debt, for the whole or any part of the taxpayer's tax, and may keep such distress for not less than 4 days nor more than 7 days at the expense of the owner. If the taxpayer does not pay the tax due within that time, the distress must be openly sold at public auction by the tax collector after the 4th day but on or before the 7th day. The place of sale may be other than where the tax was assessed or where the property was seized. Notice of such sale must be posted in some public place in the municipality where the tax was assessed and in the place where the sale is to be held at least 48 hours before the time set for sale.