| The Maine Revised Statutes, Title 30-A, section 2526, |
| subsection 9 requires all town officials to be sworn by the |
| moderator in open town meeting by the clerk, by a notary or by |
| any other person authorized by law to administer an oath before |
| assuming the duties of office. The tax assessor and the tax |
| collector for the Town of Wells were appointed on April 18, 2000. |
| Subsequent to their appointment, the town failed to swear these |
| municipal officials in a timely manner, placing the tax |
| commitment in jeopardy of challenge. This resolve corrects that |
| oversight and remedies any failure to comply with this statutory |
| requirement. |