§ 8-420

# (a)

On or before the beginning of each taxable year and before half-year taxes are due, the supervisors shall prepare and deliver to the collector for each county an assessment roll to be used to prepare the tax roll.

# (b)

Each assessment roll shall contain for each listed property:

(1) the name and address of the owner;

(2) a brief description of the property; and

(3) the value and assessment of the property.

# (c)

From the assessment roll, the collector shall prepare a tax roll that contains the information from the assessment roll that is necessary to prepare the property tax bill.

# (d)

If data processing equipment is used to prepare assessment rolls, the property tax rolls and property tax bills shall describe the properties as they are listed in the assessment records.