To permit an apportionment of the cost of the benefits accruing by reason of the maintenance of fire protection, it shall be the duty of the clerk of the board to prepare and keep a record which shall be known as the fire protection district appraisal record. Such record shall contain the names of the owners of the lands and improvements on lands in the district as they appear on the tax rolls of the county or upon the deed records, the description of all property subject to ad valorem taxation, and the assessed value of such property as shown by the records of the county assessor. No error in the names of owners or in the description thereof shall invalidate the levy of assessments if sufficient description is given to identify such property.
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