§ 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.