(b) The oath required for this section shall be substantially as follows, viz:
State of West Virginia, County ..............., ss:
I, ..................., president (treasurer or manager) of (here insert name of corporation), do solemnly swear (or affirm) that the foregoing is, to the best of my knowledge and judgment, true in all respects; that it contains a statement of all the real estate and personal property, including credits and investments belonging to said corporation; that the value affixed to such property is, in my opinion, its value, by which I mean the price at which it would sell if voluntarily offered for sale on such terms as are usually employed in selling such property, and not the price which might be realized at a forced or auction sale; and said corporation has not, to my knowledge, during the sixty-day period immediately prior to the first day of the assessment year converted any of its assets into nontaxable securities or notes or other evidence of indebtedness for the purposes of evading the assessment of taxes thereon; so help me, God.
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The officer administering such oath shall append thereto the following certificate, viz:
Subscribed and sworn to before me by ............... this the .............. day of ...................., 19.......
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(c) The amendments to this section enacted in the year one thousand nine hundred ninety-seven shall be effective beginning tax year one thousand nine hundred ninety-eight and thereafter.