N.Y. Real Property Tax Law § 514: Verification of final assessment roll

§ 514. Verification of final assessment roll. When the tentative

assessment roll has been changed after the hearing and determination of

all complaints as provided in title one-A of this article, the assessor,

or if the final assessment roll was prepared by a board of assessors,

the board, or a majority of them, shall severally appear before any

officer of the county authorized by law to administer oaths and shall

severally make and subscribe before such officer an oath in the

following form: "I (We), the undersigned, do (severally) depose and

swear that, to the best of my (our) knowledge and belief, the foregoing

final assessment roll conforms in all respects to the tentative

assessment roll with the exception of changes made by the board of

assessment review and assessments made by the commissioner," which oath

shall be set forth on such final assessment roll and signed and verified

by the assessor or assessors.