Me. Rev. Stat. tit. 30-A, § 7007

Assessors of plantations are considered the members of the select board of the plantation for the purpose of performing the duties performed by the select boards of towns. Treasurers, collectors and constables of plantations must give the same bond as similar officials of towns are required to give, to be approved in the same manner. The valuation of property for the assessment of taxes in plantations, as well as the assessment, collection and disposal of taxes, must be the same as in towns.