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The assessor must prepare an assessment book or roll, with appropriate headings, in which must be listed all property within the city, and which shall show under the appropriate head:

A. The name and post office address, if known, of the person to whom the property is assessed;

B. Land, by township, range, section, or fractional section; and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, not exceeding in each and every tract six hundred and forty acres, locality, and the improvements thereon; the improvements to be assessed against the particular section, tract, or lot of land upon which they are located;

C. City lots and blocks, as numbered on the official maps thereof, on file in the office of the county recorder of the county, and the improvements thereon;

D. All personal property showing the number, kind, amount and quality; but a failure to enumerate in detail such personal property does not invalidate the assessment;

E. The cash value of land;

F. The cash value of improvements on land;

G. The cash value of all personal property including money;

H. Taxable improvements owned by any person, firm, association or corporation, located upon land exempt from taxation shall, as to the manner of assessment, be assessed as other real estate upon the assessment book or roll; no value shall, however, be assessed against the exempt land nor under any circumstances shall the land be charged with or become responsible for the assessment;

I. The total value of all property. (Prior code § 6.04.230)