(a) Every appeal decided by the Board under this subtitle and every valuation changed by the Board shall be recorded in a book provided by the Lieutenant Governor for such purpose, and the appellant or owner of the property, the valuation of which has been changed or whose rights have been affected by said decision shall be notified of the same in writing and entry shall be made in the record of the Board that the notices required by this section to be sent to taxpayers have been given or mailed, which entries shall be conclusive evidence of the giving or mailing of the notices required.
(b) Every valuation changed by the Board under this subtitle shall be recorded by the Tax Assessor on the assessment roll required by section 2405 of this title.