Section 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 state board  of  real
  property services, 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.