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The Borough Assessor shall annually assess and list on a tax roll all real property within the limits of the Fairbanks North Star Borough; such property shall be assessed at its full and true value in money as of the first day of January of the assessment year for which the assessment and listing are being completed. Such listing shall be completed prior to the first day of April of that assessment year. Real property shall be assessed to the owner of record as shown in the records of the recorder of the recording district; provided, however, that any other person having an interest in the property may be listed on the assessment records with the owner. The person listed as owner thereof shall be conclusively presumed to be the legal owner of record. If the owner of land is unknown, such land may be assessed to an “unknown owner” or “unknown owners.” No assessment shall be invalidated by a mistake, omission or error in the name of the owner of the real property assessed, if the property is correctly described. The taxable status of property shall be determined by its status at 12:01 a.m. on January 1st of that assessment year. (Ord. 2016-40 § 47, 2016; Ord. 2014-15 § 6, 2014; Ord. 69-8, 1969. 2004 Code § 3.12.030.)