§ 4002 — Oath

Such form shall contain the following:
I do solemnly swear (or affirm), under the pains and penalties of perjury, that, to my best knowledge and belief, the foregoing inventory by me subscribed is a full, true, and correct list and description of all taxable property, both real and personal, which should be set in the list to me.
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Listers may administer all oaths prescribed in this chapter other than such as are required to be administered to listers.