(A) The assessor shall prepare an annual assessment roll. The roll shall contain:
(1) A description of all taxable property.
(2) The assessed value of all taxable property.
(3) The names and addresses of persons with property subject to assessment and taxation.
(4) The assessor may list real property by any description that may be made certain. Real property is assessed to the record owner. Other persons having an interest in the property may be listed on the assessment records with the record owner. The person in whose name property is listed as record owner is conclusively presumed to be the legal record owner. If the property owner is unknown, the property may be assessed to unknown owner. An assessment is not invalidated by a mistake, omission, or error in the name of the record owner, if the property is correctly described.
(Am. Ord. No. 2003-05, passed 5-6-03)