§992. Disposition of surplus
The officer, after deducting the tax and expense of sale, shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes the officer shall have the same fees as for levying executions, but his travel shall be computed only from his dwelling house to the place where it is made.
Structure Maine Revised Statutes
Subchapter 9: DELINQUENT TAXES
Article 3: DISTRAINT OR ARREST
36 §991. Distraint for taxes; procedure; sale
36 §992. Disposition of surplus
36 §993. Arrest; notice; procedure; fees
36 §994. Collector may issue warrant of distress to sheriff
36 §995. Warrant of distress; service, notice, fees
36 §996. Distraint before tax due to prevent loss