Section 1163 Of Article 3. By Permanent Road Divisions From California Streets And Highways Code >> Division 2. >> Chapter 4. >> Article 3.

. Such petition shall be accompanied by an affidavit stating that affiant has compared the valuations given in the petition with those on the last equalized assessment roll and that such valuations are complete and correct. The affiant shall be a person over the age of eighteen who is not a signatory to the petition and who owns no taxable property in the division.