(a) The City Recorder shall annually, not later than March 7, procure from the County Assessor a certified statement showing, in separate amount, the aggregate value of all real and personal property within the City which is subject to taxation by the City, and showing the classification of such property for tax purposes, as provided by Section 11-3-6 of the Code of West Virginia. Upon procurement of such list from the County Assessor, the City Recorder shall place such list before Council at its next regular meeting.
(b) The City Recorder shall make out, on blanks provided for the purpose, all assessments, allowances and orders of Council. The City Recorder shall keep, in a well-bound book kept for that purpose, a full, accurate and complete list of taxes, water rents, fines, licenses and other orders.