36 M.R.S. § 994 — Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable

A tax collector after 3 months from the date of commitment may issue a warrant to the sheriff of any county, or the sheriff's deputy, or to a constable of the tax collector's municipality, directing the sheriff, deputy or constable to arrest any taxpayer not paying taxes due or distrain the property of such taxpayer; the warrant must be of the same tenor as that prescribed to be issued to tax collectors with the appropriate changes returnable to the tax collector issuing the same in 30, 60 or 90 days.