‘Sec. 1. 23 MRSA §3103,  as amended by PL 2005, c. 479, §1, is further amended to read:

§ 3103. Contracts for repair; assessments

The owners, at a meeting held under section 3101, may authorize a contract to be made for making and keeping the way or bridge in repair by the year or for a lesser time and may raise money for that purpose and choose assessors to assess it on the owners in proportion to each owner's interest. An owner's interest is based on the assessed valuation for property tax on the owner's parcel that is benefited by the private way or bridge. The assessors shall deliver their assessment with a warrant for its collection to the commissioner. The warrant must be in substance such as is prescribed for collection of town taxes. The commissioner shall collect the same as town taxes are collected , and be is liable for neglect of duty as town collectors are for similar neglects.’