Upon receiving such direction, the Board of Special Assessors shall make an assessment roll, entering and describing therein all the lots and parcels of land to be assessed, with the names (if known) of the respective persons chargeable with the assessment thereon, and shall levy thereon and against such property, the amount to be assessed in the manner directed by the City Council and the provisions of the Charter applicable to the assessment. In all cases where the name of the person chargeable with the payment of the assessment made on any description of land is unknown to the Board of Special Assessors, they shall, in lieu of the name of the person so chargeable, insert the word “unknown.” If by mistake or otherwise any person shall be improperly designated as the person chargeable with the payment of the special assessment levied on any lot or parcel of land, or if the same shall be assessed without the name of the person chargeable with the payment of same, such assessment shall not, by reason thereof, be invalid, but shall in all respects be as valid upon and against such lot or parcel of land as though assessed in the name of the proper person chargeable with the payment of the assessment thereon, and when the assessment shall have been confirmed it shall be a lien on such lot or parcel of land and collected as provided in this Code.
(Ord. 2542, passed 1-26-1976)