The assessor shall prepare an annual assessment roll in duplicate upon which he shall enter the following particulars:
1. the name and last known addresses of all persons with property liable to assessment taxation;
2. a description of all taxable property;
3. the assessed value, quantity, or amount of said property; and
4. the arrears of taxes, if any, owing by any persons.
(Ord. 77-01 (part), 1977)