KRS 132.610

Before the county judge/executive shall grant a certificate or order of allowance under KRS 132.590, the property valuation administrator and his deputies shall in open court make and file the following affidavit, subscribed and sworn to by them before the county clerk: "I do swear that I have not received from any person a list of taxable property and returned the same until the person rendering the list has made oath to the truth of the same; and I do further swear that I have in no instance assessed any property at a greater or less sum than I deemed a fair cash value, estimated at the price it would bring at a fair voluntary sale."