KRS 132.440 — Oath of taxpayer on listing property

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 a ll 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."