Final answer:
The false statement about declination is that it is measured eastward in units of time. Declination is similar to latitude on Earth and is measured in degrees from the celestial equator.
Step-by-step explanation:
The statement about declination that is FALSE is: b. It is measured eastward in units of time. Declination is analogous to latitude on Earth, and it is measured in degrees north or south of the celestial equator. Polaris, indeed, has a declination almost the same as the north celestial pole, at roughly +90°. Therefore, options a, d, and e are true. Option c is also true, as stars passing overhead (at the zenith) would have a declination that matches the observer's latitude on Earth.