Las planillas o listas de contribuciones a que se refieren las secs. 5065 et seq. de este título, en conjunto, constituirán el libro de tasación del distrito a que se refieran, de acuerdo con el cual se impondrá y recaudará la contribución prescrita por esta parte; y se presumirá definitivamente válida por todo tribunal no alterándose ni desestimándose a menos que lo fuere para corregir un error manifiesto. El Centro de Recaudación endosará y firmará en cada libro de tasación corregido de acuerdo con las decisiones de dicho Tribunal de Primera Instancia o del Tribunal Supremo, una constancia al efecto de que dicho libro es el libro de tasación para el distrito a que se refiera, y dicho libro de tasación, endosado como queda dicho, constituirá la tasación de la propiedad para los fines de la contribución para el año económico que comienza el primero de julio.
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