After the Board of Review has completed its review of the assessment roll the Assessor shall prepare a copy of the assessment roll to be known as the “City Tax Roll,” and upon receiving the certification of the several amounts to be raised, as provided in Section 12.12, the Assessor shall spread upon said tax roll the several amounts determined by the Council to be charged, assessed or reassessed against persons or property. He shall also spread the amounts of the general city tax according to and in proportion to the several valuations set forth in said assessment roll. To avoid fractions in computation on any tax roll, the Assessor may add to the amount of the several taxes to be raised not more than the amount prescribed by statute. Any excess created thereby on any tax roll shall belong to the city.