I've always just backed away slowly and had no issues .. a raccoon can mess you up if it had a mind to.
A rabid one would be unpredictable I would imagine. But start shooting at one will bring the po po to your location sometimes. I would suggest not talking ... if the coons ran away, you just lost your argument with the cop, he'll arrest you. Save the coon tail for court, if needed.
I have discharged my gun at an animal .. cops come by asking questions ... I don't answer ... off they went; no evidence, no arrest. If I would have told him I shot at a dog that appeared to be ready to attack, I would have been arrested and convicted ... I never would have found that dog again.