How the county prepares and keeps the property assessment list

On or before April 19 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 assessed by its tax key and shall set forth the general class of the property established in accordance with section 3.48.305 , the valuation of buildings and the valuation of all other real property, exclusive of buildings; the amount of exemption allowed on buildings and the amount of exemption allowed on all other real property, exclusive of the buildings; and the net taxable value of the buildings and the net taxable value of all other real property, exclusive of the buildings. The assessment list 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 section 3.48.070 . 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. The lists may be made up of a separate sheet or card for each property. (Ord. 1076 § 3 (part), 1980: prior code § 6-1.28)