3.72.070 Assessment roll.
A. The assessor shall receive a copy of every area-wide construction declaration (HBC 18.30.010) after submission to the borough, or every townsite service area building permit after issuance.
B. 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; and
3. The names and addresses of persons with property subject to assessment and taxation.
C. The assessor shall list real property by tax account numbers referring to a public record kept by the assessor of descriptions of real property, or by any other description capable of being made certain. Initial letters, abbreviations, fractions and exponents to designate the township, range, section or part of a section, or the number of a lot or block or part of a lot or block, or a distance, course, bearing or direction, may be used in a description of real property.
D. Real property shall be assessed to the record owner. Other persons having an interest in the property may be listed on the assessment records with the owner. The person in whose name the property is listed as owner is conclusively presumed to be the legal record owner. If the owner of property is unknown, the property shall be assessed to an “unknown owner.” No assessment is invalidated by a mistake, omission or error in the name of the owner if the property is correctly described. (Ord. 05-03-099)