Before the county judge/executive shall grant a certificate or order of allowance under KRS 132.590, the property valuation administrator and his deputies shall in ope n court make and file the following affidavit, subscribed and sworn to by them before the county clerk: "I do swear that I have not received from any person a list of taxable property and returned the same until the person rendering the list has made oath to the truth of the same; and I do further swear that I have in no instance assessed any property at a greater or less sum than I deemed a fair cash value, estimated at the price it would bring at a fair voluntary sale."
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