§994. Collector may issue warrant of distress to sheriff
Any tax collector after 3 months from the date of commitment may issue his warrant to the sheriff of any county, or his deputy, or to a constable of his municipality, directing him to distrain the person or property of any taxpayer not paying his taxes, which warrant shall 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. [PL 1973, c. 620, §35 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §35 (AMD).
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