(1) Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following language and form:
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State of Oregon )
) ss.
County of ______ )
I, ___________, being the duly elected, qualified and acting assessor of the above-named county, do solemnly swear that I have diligently and to the best of my ability assessed all property in said county, which by law I am permitted to assess; that I have not willfully or knowingly omitted to assess any person or property, or valued over its assessed value any property or class of property whatever.
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Subscribed and sworn to before me this ___ day of _____, 2___.
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(Signature and title of officer)
(Official seal)
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(2) The oath shall forthwith be filed by the assessor with the Department of Revenue with the Summaries of Assessments and Levies Report.
(3) No assessor shall fail to make and subscribe to the oath required by this section nor to file the oath with the Department of Revenue.