Upon receiving the order and directions provided for in Section 206.05, the City Assessor shall make out an assessment roll, entering and describing therein all lots, premises or parcels of land to be assessed, with the names of the persons, if known, chargeable with the assessments thereon, and shall levy thereon and against such persons the amount to be assessed, in the manner directed by Council and this chapter, applicable to the assessment. In all cases where the ownership of any description is unknown to the City Assessor, he or she shall, in lieu of the name of the owner, insert the name "unknown." If, by mistake or otherwise, any person shall be improperly designated as the owner of any lot, parcel of land or premises, or if the same shall 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 lot, parcel of land or premises as though assessed in the name of the proper owner. When the assessment roll has been confirmed, the same shall be a lien on such lot, parcel of land or premises and shall be collected as in other cases.
(Ord. 94. Passed 11-22-65.)