§ 505. Verification of tentative assessment roll. 1. When the
tentative assessment roll has been prepared, the assessor, or if such
roll was prepared by a board of assessors, at least a majority of such
board of assessors, 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, I (we) have set forth in the tentative
assessment roll attached hereto or filed herewith all the real property
situated in the assessing unit in which I am assessor (we are assessors)
and, with the exception of assessments made by the commissioner, I (we)
have estimated the value of such real property at the sums which I (we)
have determined to be in accordance with the provisions of section three
hundred five of the real property tax law", which oath shall be set
forth on such tentative assessment roll and signed and verified by the
assessor or assessors.

2. If a list of corrections to the roll has been prepared pursuant to
subdivision five of section five hundred four of this title, the
assessor or assessors shall make and subscribe before such officer an
oath in the following form: "I (We), the undersigned, do (severally)
depose and swear that I (we) have set forth in the list of corrections
attached hereto or filed herewith all the changes made to and appearing
on the tentative assessment roll," which oath shall be set forth on such
list of corrections and verified by the assessor or assessors.