Preparation and publication of assessment list.

(1) Every Municipality shall cause an assessment list of all buildings and lands on which any tax is imposed to be prepared containing -- (a) the name of the street or muhalla in which the property is situated; (b) a description of the property sufficient for the identification thereof; (c) the names of the owner and occupier if known; (d) the annual value and the particulars on which the annual value is based; and (e) the amount of the tax assessed thereon by the Municipality. (2) When the assessment list has been completed the Municipality shall give public notice thereof, and of the places where the list or a copy thereof may be inspected: and every person claiming to be either the owner or the occupier of the property included in the list, and any authorised agent of such person shall be at liberty to inspect the list and to make extracts therefrom without charge.