The assessor and collector of taxes shall keep a well-bound book in which the prorating of all assessments made under the terms of this article shall be noted as well as the names of the owners of the different tracts of land, and shall show in the book whether the assessment is made upon the request of the owner or owners of such tracts of land or by the assessor and collector of taxes without such request, and such record of such prorating by the assessor and collector of taxes shall be considered prima facie evidence that all the requirements of the city Charter and of this article have been complied with. The assessor and collector shall note upon the tax rolls in some suitable manner the fact of the apportionment of such taxes, as well as the apportionment of the lien.
(Code 1943, Art. 54-3)