The assessors shall arrange in alphabetical order in the books provided and to be used for such property grand list and containing the two columns marked "Corrected Valuation" as hereinbefore provided, the names of all taxpayers of said City; the street and residence number or business address of each taxpayer, if known; a description and the appraisal of each separate piece or parcel of real estate not exempt and the taxable value of the taxable personal estate in said City of each person, partnership, and corporation. The appraisal of each of the above named classes of property shall first be set in the columns marked "Valuation," and if corrected, shall then be set in the columns marked "Corrected Valuation."
24 Appendix V.S.A. § 3-85