Assessors of municipalities and primary assessing areas are not responsible for the assessment of any tax which they are by law required to assess; but the liability shall rest solely with the municipality for whose benefit the tax was assessed, and the assessors shall be responsible only for their own personal faithfulness and integrity.
Assessors' liability
36 M.R.S. § 702, under CITIES AND TOWNS.
36 M.R.S. § 702