Whereas, the Maine Revised Statutes, Title 30-A, section 2526, subsection 9 requires all town officials to be sworn by the moderator in an 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; and

Whereas, the fiscal year for the Town of Wells begins on July lst and ends on June 30th; and

Whereas, due to an oversight in 2000, the Town of Wells' tax assessor was not sworn before sending the tax commitment to the Town of Wells' tax collector for fiscal year 2001, which began July 1, 2000 and ended June 30, 2001; and

Whereas, immediate enactment of this legislation is necessary to validate the assessment, commitment and tax collection process in the Town of Wells for fiscal year 2001, to eliminate the cost and expense of replicating the assessment, commitment and collection process and to diminish the uncertainties of municipal tax collections in the Town of Wells; and

Whereas, in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore, be it

Sec. 1. Assessment, tax commitment and tax collection process of Town of Wells for fiscal year 2001 ratified, made legal and valid. Resolved: That, notwithstanding any failure of compliance with the provisions of the Maine Revised Statutes, Title 30-A, section 2526, subsection 9, the qualifications and appointment of the tax assessor and tax collector of the Town of Wells for the fiscal year 2001, which began July 1, 2000 and ended June 30, 2001, are deemed legally sufficient and valid. The assumption and performance of the duties of office by the tax assessor and tax collector and their respective deputies and agents in the Town of Wells for fiscal year 2001 are ratified, made legal and valid as of April 18, 2000. The assessments, commitment and collection of taxes for fiscal year 2001 by the Town of Wells are ratified, made legal and valid; and be it further

Sec. 2. Retroactivity. Resolved: That this resolve applies retroactively to April 18, 2000.