Solar Panel Output Voltage

My 72-cell, 185 watt panel Voc is 44.75.

40v open circuit could be completely normal for a large 72 cell solar panel. It's unlikely your 165 watt panel should be that high. If it's a 60 cell panel the Voc would probably be around 37, maybe higher if it's really cold outside.
The charge controller will take care of the voltage regulation. I really hope the kit came with an MPPT controller. Otherwise, with that high a voltage you'll be wasting a lot of power when you hook it to a 12v battery.

What is the brand of solar panel that you measured?

What is the controller model number?

And the first to be disconnected if working on the batteries.

yes. the charge controller takes care of the voltage control to the batteries

FYI OCV 'open circuit voltage' nothing connected to the panels is always higher than loaded working voltage, which is higher than the 14v that goes to the controller

always connect the controller to the batteries first
then connect the solar panel to the batteries

doing it the other way can burn out the controller

it always says this in the controller instructions

but people get in a hurry and do it backwards

solar panel is the LAST item to be connected