§11-3-19 Property books; time for completing; extension of levies; copies.
§11-3-19. Property books; time for completing; extension of levies; copies.
The assessor shall complete his assessment and make up his official copy of the land and personal property books in time to submit the same to the board of equalization and review not later than February first of the assessment year. The assessor shall, as soon as practicable after the levy is laid, extend the levies on the land and personal property books, and shall forthwith make three copies of the landbooks and two copies of the personal property books with the levies extended; one of such copies of the landbooks he shall deliver to the sheriff not later than the seventh day of June, one copy he shall deliver to the clerk of the county court not later than the first day of July, and one copy he shall send to the state auditor not later than the first day of July, and one of such copies of the personal property books he shall deliver to the sheriff and one to the clerk of the county court on or before the same date fixed above for the delivery of the landbooks and such copies so delivered shall be official records of the respective officers. He may require the written receipt of each of such officers for such copy. Before delivering any of such copies the assessor shall make and subscribe the following oath at the foot of each of them:
I, __________________________________, assessor of the county of ___________________, do solemnly swear, (or affirm) that in making the foregoing assessment I have to the best of my knowledge and ability pursued the law prescribing the duties of assessors and that I have not been influenced in making the same by fear, favor or partiality; so help me, God.
____________________________
Assessor.
The officer administering the foregoing oath shall append thereto a certificate in substantially the following form:
Subscribed and sworn to before me, a _________________ for the County of __________________ and State of West Virginia, by ______________________, assessor for said county, this the ____________ day of _____________________, 19______.