| C. When a town has not elected a full board of assessors, the selectmen |
| shall serve as assessors as provided in Title 36, section 703. A |
| selectman who is an assessor pursuant to this paragraph and Title 36, |
| section 703 or any person who serves as both a selectman and a tax |
| assessor may resign the position of assessor without resigning the office |
| of selectman. The position of assessor must then be filled by |
| appointment pursuant to section 2602, subsection 2. A person elected to |
| the State Legislature who resigns the position of assessor pursuant to |
| this paragraph may continue to serve concurrently as selectman and member |
| of the State Legislature.__If a person who is serving in the State |
| Legislature or in another office incompatible with the position of |
| assessor resigns the position of assessor pursuant to this paragraph |
| before that person has performed any duties as tax assessor, that person |
| may not be deemed to have vacated the previously held position of State |
| Legislator or other office that is incompatible with the office of |
| assessor. |