The tax assessment rolls of the city shall be so compiled that the same shall exhibit a complete record of the name of the owner or owners of each piece of property listed and included upon the assessment rolls, so far as such owner can be ascertained; if the same be real property, the assessment roll shall give the assessed value, and an adequate description of each piece of property upon the rolls, and shall give the number of acres or portion of an acre, or number of lots and blocks, or portions of such, contained in or composing the particular piece of property so listed, together with the value of any improvements that may be located thereon; or if it be personal property, the rolls shall give a general description of the personal property owned, according to its class or character, and the total value thereof shall be shown by the assessment rolls.
(Code 1943, Art. 54-5)