§ 18-3-5 Power of attorney Recording. Any functions delegated pursuant to the authority of § 18-3-3 shall bedelegated by written power of attorney, signed before at least one witness, andthe power of attorney may be acknowledged and recorded where the instrument ororder under which the fiduciary was appointed is recorded, or, if theinstrument or order has not been recorded in any town or city in this state, inthe office of the recorder of deeds of the town or city in which any propertyincluded in the assets of the estate is situated.