# Conn. Gen. Stat. § 12-49: Sec. 12-49. Lists to be verified

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-49

## Section

- **Citation:** Conn. Gen. Stat. § 12-49
- **Heading:** Sec. 12-49. Lists to be verified
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 203 / Section 12-49

## Text

I do hereby declare under penalty of false statement that the foregoing list, according to the best of my knowledge, remembrance and belief, is a true statement of all my property liable to taxation. I also declare under penalty of false statement that I have not conveyed or temporarily disposed of any estate for the purpose of evading the laws relating to the assessment and collection of taxes.

Dated at .... this .... day of ...., 20…

Each person signing and delivering to the assessors a false statement of the foregoing form shall be subject to the penalty provided for false statement. Any assessor failing to comply with the provisions of this section shall be fined not more than fifty dollars for each offense.

What oath sufficient. 23 C. 148; 41 C. 206. When list made by authorized agent, valuation placed in list is not admissible in evidence as admission of owner unless special authority in agent to give valuation is shown. 106 C. 426. Oath does not embrace owner's valuation; hence false statement of valuation of property is not perjury; nor admissible to affect credibility. 108 C. 125. Cited. 127 C. 597; 240 C. 422.

Cited. 39 CS 142.

## Nearby sections

- [Conn. Gen. Stat. § 12-40 Sec. 12-40. Notice requiring declaration of personal property.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40.md)
- [Conn. Gen. Stat. § 12-40a Sec. 12-40a. Committee for training, examination and certification of assessment personnel. Fees. Certification by Secretary of the Office of Policy and Management.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-40a.md)
- [Conn. Gen. Stat. § 12-41 Sec. 12-41. Filing of declaration.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-41.md)
- [Conn. Gen. Stat. § 12-42 Sec. 12-42. Extension for filing declaration. Assessor preparation of declaration when none filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-42.md)
- [Conn. Gen. Stat. § 12-43 Sec. 12-43. Property of nonresidents.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-43.md)
- [Conn. Gen. Stat. § 12-45 Sec. 12-45. Return to assessors of personalty in trust.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-45.md)
- [Conn. Gen. Stat. § 12-47 Sec. 12-47. Listing of estates of insolvent debtors and decedents.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-47.md)
- [Conn. Gen. Stat. § 12-48 Sec. 12-48. Tenant for life or years to list property.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-48.md)
- [Conn. Gen. Stat. § 12-49 Sec. 12-49. Lists to be verified.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-49.md)
- [Conn. Gen. Stat. § 12-53 Sec. 12-53. Addition of omitted property. Audits. Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-53.md)
- [Conn. Gen. Stat. § 12-53a Sec. 12-53a. Assessment and taxation of new real estate construction.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-53a.md)
- [Conn. Gen. Stat. § 12-55 Sec. 12-55. Publication of grand list. Changes in valuation. Notice of assessment increase.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-55.md)
- [Conn. Gen. Stat. § 12-57 Sec. 12-57. Certificates of correction. Application for refund.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-57.md)
- [Conn. Gen. Stat. § 12-57a Sec. 12-57a. Leased personal property and name of owner thereof to be included for information purposes in declaration of lessee.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-57a.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C203_S12-49. Check the current official text before relying on it. Not legal advice.