The members of the board of civil authority shall each take, subscribe, and file in the town clerk’s office before entering upon the discharge of their duties under section 4404 of this title the following oath, and the oath as subscribed shall be recorded in such clerk’s office:
“I do solemnly swear (or affirm) that I will well and truly hear and determine all matters at issue between taxpayers and listers submitted for my decision. So help me God.” (or, “under the pains and penalties of perjury.”)