Maine Code § 14-4951

Executions and warrants of distress against towns
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All executions or warrants of distress against a town shall be issued against the goods and chattels
of the inhabitants thereof and against the real estate situated therein, whether owned by such town or
not. The officer executing them shall satisfy them by distress and sale of the goods and chattels of the
inhabitants as provided by law. For want thereof, after diligent search, which fact the officer shall certify
in his return, he shall levy upon and sell so much of the real estate in said town by lots, as they are
owned, occupied or lotted out upon the plan thereof, as is necessary to satisfy said precepts and expenses
of sale.

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