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."