Before commencing to collect the taxes that the State Tax Assessor is authorized by law to collect, the State Tax Assessor shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements of taxes must be sent to the Treasurer of State.
Certification of treasurer and controller
36 M.R.S. § 341, under ASSESSMENT AND COLLECTION OF TAXES.
36 M.R.S. § 341