The tax collector shall record a payment of taxes on the unsecured roll by either of the following methods:
(a) By marking the fact and date of payment on the unsecured roll opposite the tax to which the payment relates.
(b) By recording the fact and date of payment on a machine prepared list or in the form of an electronic data processing record.
(Repealed and added by Stats. 1993, Ch. 1187, Sec. 23. Effective January 1, 1994.)