§ 38.03 ASSESSED VALUATION ENTERED ON TAX BOOKS; ADDITIONS OR DEDUCTIONS ORDERED BY COUNTY BOARD OF EQUALIZATION.
   (A)   The City Clerk and Treasurer shall enter the assessed valuation so fixed upon his or her tax books.
   (B)   The City Clerk and Treasurer shall add to or deduct from the value of the real estate or personal property such per centum in the city, wards, block, or other district, as may be ordered by the Board of Equalization of the county, distributing the same pro rata to each owner.
('64 Code, § 26-3)