As soon as the assessing ordinance is adopted, the municipal clerk shall prepare a book which shall be known as the Street Assessment Record in which he shall enter:
1. The names of each person owning the land to be assessed as ascertained from the records of the county, or in case the name of the owner is not known, a statement to that effect;
2. A description of the lot, tract or subdivision;
3. A blank space for entering the amount of the assessment; and
4. A suitable column for entering the payments which may be made from time to time on account of the assessment.
Laws 1977, c. 256, § 36-218, eff. July 1, 1978.