Section 51
SEC. 51. It shall be the duty of every owner of real estate in the municipality to prepare, or cause to he prepared, a statement of the amount of land and improvements thereon which he owns within the municipality, and a description sufficient in detail to enable the board of assessors to identify the same on examination. He shall subscribe the statement and verify the same on oath before the municipal secretary, who is hereby authorized to administer such oath. The statement shall be filed with the secretary of the board of assessors within two weeks after the organization of the board.