The county assessor must on or before the first Monday in May in each year assess all the real property in the district to the persons who own, claim, or have the possession or control thereof, at its full cash value. He must prepare an assessment book, in which must be listed all such property within the district in which must be specified in separate columns under appropriate heads the following:
1. The name of the person to whom the property is assessed. If the name of the owner is not known to the assessor the property must be assessed to "unknown owners".
2. Land or township, range, section or fractional section and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify, giving an estimate of the number of acres.
3. Lots in any subdivision by giving the number and block according to the system of numbering in the recorded plat of such subdivision.
4. The cash value of real estate other than lots in any subdivision.
5. The cash value of lots in any subdivisions.
6. The cash value of all improvements on the real estate.
7. The total value of the property after equalization.
8. Such other things as the board of directors may require. Provided, however, that the assessment of any property in the name of the wrong person shall in no way invalidate the assessment thereon.
Added by Laws 1947, p. 224, § 17, emerg. eff. May 16, 1947.
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