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SEC. 44-7.   ASSESSMENT ROLLS TO SHOW NAME OF OWNER AND DESCRIPTION OF PROPERTY.
   The tax assessment rolls of the city shall be so compiled that the same shall exhibit a complete record of the name of the owner of each piece of property listed and included upon the assessment rolls, so far as such owner can be ascertained. If the property be real property the assessment roll shall give the assessed value and an adequate description of each piece of property upon the rolls and shall give the number of acres or portion of an acre or number of lots and blocks or portions of such contained in or composing the particular piece of property so listed, together with the value of any improvements that may be located thereon. If the property be personal property the rolls shall give a general description of the personal property owned, according to its class or character, and the total value thereof shall be shown by the assessment rolls. (Code 1941, Art. 149-6)