§ 19-15. Same—Oath of taxpayer.  


Latest version.
  • The assessor shall cause to be printed and delivered to each taxpayer in the city, lists embracing the articles of taxable property enumerated in section 19-14, together with the following oath or affirmation:

    "You do solemnly swear (or affirm) that the list of property, with its value as now rendered by you, is a just and true list of all the property and its value in the city, which you are required or ought to render as subject to taxation under the law in your own right, or in that of any person for whom, as agent or otherwise, you should render such list; that you have estimated and valued such property, not at what it might sell for at a forced sale, but at what you would be willing to receive for it if you were making a voluntary sale of the same, so help you God."

    _____ ,
    Taxpayer

    Sworn to and subscribed before me this _______ day of _______, 19___.

    _____ ,
    Assessor and Collector of
    Taxes for Yazoo City."

(Code 1962, § 20-26)

State law reference

For similar provisions of state law, Miss. Code 1972, § 27-35-23.