When an inventory is properly filled out, sworn to, and delivered and, in the opinion of the listers, contains full, true, and correct answers to all the interrogatories therein that such taxpayer is required to answer, and a full, true, and correct statement of all the items of property for which the taxpayer filling out such inventory is taxable, the listers shall complete the list of such taxpayer as provided in this chapter.
32 V.S.A. § 4081