(a) The assessor shall prepare an annual assessment roll. The roll must contain
(1) a description of all property subject to an ad valorem tax;
(2) the assessed value of all property subject to an ad valorem tax;
(3) the names and addresses of persons with property subject to an ad valorem tax.
(b) The assessor may list real property by any description that may be made certain. Real property is assessed to the record owner. The district recorder shall at least monthly provide the assessor a copy of each recorded change of ownership showing the name and mailing address of the owner and the name and mailing address of the person recording the change of ownership. Other persons having an interest in the property may be listed on the assessment records with the owner. The person in whose name property is listed as owner is conclusively presumed to be the legal record owner. If the property owner is unknown, the property may be assessed to “unknown owner”. An assessment is not invalidated by a mistake, omission, or error in the name of the owner, if the property is correctly described.
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