All claims or demands against the town arising in tort shall be presented to the board of commissioners in writing, signed by the claimant or his attorney or agent, within ninety days after such claim or demand is due or the cause of action accrues. No suit or action shall be brought on such a claim or demand within ten days or after the expiration of twelve months from the time such claim or demand is presented. Unless the said claim or demand is so presented within ninety days, and unless suit is brought within twelve months thereafter, any action thereon shall be barred.
(Session Laws of 1965, Chapter 79 § 9.2)