<?xml version='1.0' encoding='utf-8'?>
<section article="gtp" article_name="Tax - Property" number="1-201" title_number="1" title_name="Definitions; Rules of Construction; General Provisions" subtitle_number="2" subtitle_name="Rules of Construction">
  <level label="a">
    <text>A requirement in this article that a document be under oath means that the document shall be supported by a statement made under the penalties of perjury that the contents of the document are true to the best of the knowledge, information, and belief of the individual making the statement.</text>
  </level>
  <level label="b">
    <text>The oath or affirmation shall be made:</text>
    <level label="1">
      <text>before an individual authorized to administer oaths, who shall certify in writing to have administered the oath or taken the affirmation; or</text>
    </level>
    <level label="2">
      <text>by a signed statement that:</text>
      <level label="i">
        <text>is in the document or attached to and made part of the document; and</text>
      </level>
      <level label="ii">
        <text>is expressly made under the penalties for perjury.</text>
      </level>
    </level>
  </level>
  <level label="c">
    <text>If the procedures provided in subsection (b)(2) of this section are used, the affidavit subjects the individual making it to the penalties for perjury to the same extent as an oath or affirmation made before an individual authorized to administer oaths.</text>
  </level>
</section>
