Upon receiving direction from the Commission by resolution, the Assessor shall prepare an assessment roll, entering and describing all the lots, premises, and parcels of land to be assessed, and the names of those persons, if known, chargeable with the assessments. The Assessor shall levy the amount to be assessed upon the land and against the persons according to the roll, in the manner directed by the Commission and the provisions of this chapter. In all cases where the ownership of any description is unknown to the assessor, he or she shall insert the word “unknown.” If by mistake or otherwise any person shall be improperly designated as the owner of any land, or if the land shall be assessed without the proper name of the owner, such assessment shall remain valid, in all respects, upon and against such lots, parcels, or premises as though assessed in the name of the proper owner. When the special assessment roll is confirmed it shall be a lien on the lots, parcels, or premises.
(Ord. 373-12-94, passed 12-19-94)