The property valuation administrator or his deputies shall read and administer to every person listing property the following oath: "You swear that the list of taxable property given by you contains a full and complete list of all of your property and of all the property in your possession which is not otherwise listed as of the assessment date, and that a fair cash value has been placed on all such property required to be valued."
KRS 132.440
Oath of taxpayer on listing property
Applied in 2 court decisions — leading case Russman v. Luckett (1965)
Most recently applied in Russman v. Luckett (June 1965)
History: Amended 1949 (1st Extra
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.