How property assessments are listed and kept

On or before March 15th preceding the tax year, the Director shall have prepared from the records of taxable properties a list in duplicate of all assessments made, which list shall be signed and sworn to by the person preparing it. The assessment list shall identify the property tax assessed by its tax key, whether it is improved, vacant land, or partially complete, and shall set forth the general class of the property established for tax rate purposes in accordance with Sec. 5A-6.4, the valuation of the real property, the property's highest and best use, the amount of exemption allowed on the real property, and the net taxable value of the real property. The assessment lists shall be the lists in accordance with which taxes shall be collected, subject only to change made by any court or other tribunal having jurisdiction, where appeals from assessments have been duly taken and prosecuted to final determination, and subject to Sec. 5A-1.19. There shall be noted upon such lists all appeals taken for the year and the amount involved in each case. The original of the assessment lists shall be retained by the person preparing it, and one copy shall be held by the County Clerk.