8.04.190 Assessment roll – Contents.
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The Borough Assessor shall prepare an annual assessment roll after consideration of all returns made to them, pursuant to this chapter, and after careful inquiry from such sources as they may deem reliable. On the roll they shall enter the following particulars:
A. The names and last-known addresses of all persons with property liable to assessment and taxation;
B. A description of all taxable property;
C. The assessed value, quantity, or amount of the property;
D. The arrears of taxes, if any, owing by any persons. (2004 Code § 3.08.050.)