A. The assessor shall annually assess and list on the assessment roll all real and personal property in accordance with the procedures contained in AS 29.45.110(a).

B. The assessor shall complete the annual assessment roll in accordance with the procedures contained in AS 29.45.240.

C. The assessor may list property on a supplemental assessment roll in accordance with the procedures contained in AS 29.45.220.

D. Real property shall be assessed to the owner of record in accordance with AS 29.45.160(b).

E. Upon certification of the assessment roll, the assessor may not invalidate a tax assessment pursuant to AS 29.45.160(b).

F. The description of real property on the assessment roll or other tax documents issued by the city or the borough is sufficient if it provides a reasonably certain identification of the property. (Ord. 479 § 3, 1995)