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You send the person that you are POA for a resignation letter. If you have given copies to any facility or doctor you should CC them a copy of the letter so they are not contacting you in the event of needing a medical POAs input.
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This will be either more or less complicated. Is the person able, competent to assign a new POA? If so, inform them that you do not wish to serve as POA by letter, telling them that you will not be doing this function by a certain date, and requesting that they assign another POA. If this is financial POA and you are currently assigned on bank accounts and paying bills you should see a lawyer for guidance.
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Go to the lawyer who wrote the POA and ask to have it revoked.

The problem here is you are leaving the person who assigned you high and dry if they aren't competent to assign another person. Actually, the health is less responsibility than the financial. You just carry out the wishes of the principle. Are you being asked to do more than that?
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