§ 11-37-224. Assessment record.

As soon as the assessing ordinance is adopted, the municipal clerk shall prepare a book which shall be known as the Assessment Record, in which he shall enter:

1.  The names of each person owning the land to be assessed, as ascertained from the records of the county; or in case the name of the owner is not known, a statement to that effect;

2.  A description of the lot, tract or subdivision;

3.  A blank space for entering the amount of the assessment; and

4.  A suitable column for entering the payments which may be made from time to time on account of the assessment.

Laws 1977, c. 256, § 37-224, eff. July 1, 1978.