(2) The records constituting the assessment roll may be combined with or separated from the records constituting the tax roll. The records constituting each roll may be divided, for convenience, between the assessor’s office and the tax collector’s office, with or without duplication in whole or in part in either office.
(3) The owner of any real property shall, upon request of the assessor, furnish to the assessor a description of the property from which its area can be computed accurately and the location and boundary lines made certain. [1965 c.344 §3 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]