Town of Wayne, Maine


Tax Collector

Tax Collector:             Dawna Gardner

Address:                   Physical Address:    48 Pond Road, Wayne, ME 04284
                                Mailing Address:      P.O. Box 400, Wayne, ME 04284

Office Hours:            Monday                    1:30 PM to 5:30PM
                                 Tuesday                   1:00 PM to 6:00 PM
                                 Wednesday               1:30 PM to 5:30PM
                                 Thursday                 7:30 AM to 12:30 PM
                                 Friday                      1:30AM to 4:30PM

Telephone:                  (207) 685-4983 

Fax:                             (207) 685-3836 


The tax collector is a public officer, appointed by the municipal officers, who has the duty of collecting taxes lawfully assessed within the municipality.  Following appointment, the collector qualifies for office by taking the oath of office and furnishing a proper bond.  When the collector has qualified for office, a list of taxes is committed to him or her by the assessors, together with a warrant which directs the collector to collect the taxes and constitutes the necessary authority to do so.  The collector then proceeds to collect the taxes.  If taxes are not paid voluntarily, the collector must use one of several available methods to collect delinquent taxes. 

The success or failure of local government largely depends upon the proper performance of the tax collector.  If the collector is lax and substantial amounts of uncollected taxes are permitted to pile up year after year, the municipality will find itself increasingly involved in financial difficulties.  Taxes are based upon appropriations, which in turn are based upon anticipated needs for the municipal year.  It is clear that every tax dollar for a given year is intended to pay for some anticipated expense of that year.  Therefore, every tax dollar that remains uncollected at the end of the year is very likely to be another dollar added to municipal debt.  The importance of the work of the tax collector hardly need be stressed any further.