A. The assessor must between the first Monday in March and the last Monday in June, in each year, ascertain the names of all taxable inhabitants and all the property in the city, subject to taxation, except such as is required by law to be assessed by the State Board of Equalization, and must assess such property to the person by whom it was owned or claimed or in whose possession or control it was at twelve noon of the first Monday in March next preceding; but no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid.

B. In ascertaining the names of all taxable inhabitants and all the property in the city subject to taxation for any year, the assessor may make or take a copy of the names and descriptions of property contained in any or all of the statements which have for that year been made and delivered by each taxpayer to the assessor of the county, or may make or take a copy of any or all lists made by such county assessor where any taxpayer has neglected to give to said city assessor such statement. (Prior code § 6.04.090)