(a) Subject to the provisions of section 4341 of this title, on or before June 25, the listers shall make all corrections in the abstracts and shall lodge such completed book in the office of the town clerk.

(b) Subject to the provisions of section 4341 of this title, each lister shall, on or before June 25, attach to such lists thus completed the following oath:

"I do solemnly swear (or affirm) that according to my best knowledge, information and belief the foregoing list contains a true statement of the listed valuation of all real estate and taxable personal estate, within the town of ...................... So help me God." (or "under the pains and penalties of perjury.")

(c) The town clerk shall certify upon such list the time at which such oath was taken by each lister and the date when the completed grand list was so filed and thereupon such list so lodged, certified and sworn to shall become the grand list of such town, subject, however, to any and all corrections or additions therein or thereto as otherwise provided by law.

(d) When by notice from the taxpayer or otherwise the listers are informed of the presence within the town of personal property of the nature described in section 3603 of this title, they shall within 15 days of receipt of such knowledge correct the list of the owner of said property to show the assessed value thereof and shall give notice to the taxpayer of such change in the taxpayer's list in accordance with sections 4087 and 4088 of this title. Copies of said notice shall be transmitted by the listers to the town clerk and treasurer. Within 18 days of receiving said notice the town treasurer, in the event of no appeal on the part of the taxpayer, shall send the taxpayer an amended statement of taxes due, payable not less than 30 nor more than 90 days from the date thereof. In the event of an appeal by the taxpayer, such notice of taxes due shall be sent within 10 days of the termination of said appeal. Collection of such taxes shall be in accordance with the provisions of chapter 133 of this title. (Amended 1983, No. 85, § 5; 2003, No. 70 (Adj. Sess.), § 37, eff. March 1, 2004.)