Section 18

For the purpose of such assessment the Board shall from year to year cause a valuation to be made of all houses and buildings. Such valuation shall be entered in a book to be kept at the office of the Board, wherein also shall be written in distinct columns the name of the owner of the property, the name of the occupier, a designation of the property either by name or number sufficient to identify the same, the name of the street or locality in which such property is situated and the amount of the rate assessed thereon.