§ 11-37-224

As soon as the assessing ordinance is adopted, the municipal clerk shall prepare a book which shall be known as the Assessment Record, in which he shall enter: 1. The names of each person owning the land to be assessed, as ascertained from the records of the county; or in case the name of the owner is not known, a statement to that effect;2. A description of the lot, tract or subdivision;3. A blank space for entering the amount of the assessment; and4. A suitable column for entering the payments which may be made from time to time on account of the assessment.Laws 1977, c. 256, § 37-224, eff. July 1, 1978.