273.25 LISTS TO BE VERIFIED.
Every person required to list property for taxation shall make out and deliver to the assessor,
upon blanks furnished by the assessor, a verified statement of all personal property owned on
January 2 of the current year. The person shall also make separate statements in like manner of all
personal property possessed or controlled by the person and required by this chapter to be listed
for taxation as agent or attorney, guardian, parent, trustee, executor, administrator, receiver,
accounting officer, partner, factor, or in any other capacity; but no person shall be required to
include in the statement any share of the capital stock of any company or corporation which it is
required to list and return as its capital and property for taxation in this state.
History: (2002) RL s 819; 1969 c 709 s 6; 1986 c 444