Section 12.3. Preparation of the Assessment Roll.
   The Assessor shall make and complete an assessment roll for the City, in the manner and form provided in the general tax law of the State, not later than the first Monday in March each year. On said date the Assessor shall file such roll with the Clerk for public inspection during the normal office hours of the Clerk, and such period of inspection shall continue until the date of convening of the Board of Review. On that date the Clerk shall turn such assessment roll over to the Board of Review. Further, the Assessor shall, by first class mail addressed to the owner named on the tax roll, notify the owner of any change in the assessment of the property; such notice shall be mailed prior to March 1. Failure on the part of the Assessor to give such notice shall not invalidate the assessment roll nor release the person or property assessed from any taxes provided in this Charter.