(A) The Assessor shall, without delay, proceed to assess against the parcels of land in the special assessment district, including public lands, that portion of the cost to be paid by the special assessment district and by the city on account of such public lands. He shall make out an assessment roll numbered to correspond with the number of the special assessment district, and shall enter and describe therein all the parcels of land to be assessed, the assessed valuation of each such parcel, together with the names of the persons, if known, chargeable with the assessment thereon; and shall levy thereon and against such persons the amount to be assessed in the manner in this chapter provided.
(B) In all cases where the ownership of any parcel of land is unknown, the assessor shall, in lieu of the name of owner, insert “Name Unknown”, and if, by mistake or otherwise, any person shall be improperly designated as the owner of any parcel of land, or if the same be assessed without the name of the owner, or in the name of a person other than the owner, such assessment shall not for any such cause be vitiated, but shall in all respects be as valid upon and against such parcel of land and against the proper owner thereof as though assessed in the name of the proper owner in the first instance, and when the assessment roll shall have been confirmed, each such assessment shall be a lien upon such parcel of land and collected as in other cases.
(C) At the end of such assessment roll the Assessor shall state in dollars the total amount of the special assessment assessed, what part has been assessed against privately owned parcels of land and what part, if any, against public lands.
(‘68 Code, § 2-406) (Ord. 114, passed 6-19-53)