1 : to make known formally, officially, or explicitly [declaring who shall then act as President "U.S. Constitution amend. XX"]
2 a : to make a full statement of (one's taxable property) [didn't some of his income]
b : to state the value of (one's taxable or dutiable property) [declared the diamond earrings]
3 : to make payable [ dividends]
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.