Forms of List must be filed by March 1 with the Assessing Division in the city where the personal property is situated on January 1. The principal exception is in situations where personal property has only a temporary location as of January 1, then it must be listed on a Form of List filed with the assessors in the city or town where the owner is domiciled (legal residence or place of business). A Form of List is not considered filed unless it is complete.