(a) Each board of assessment or Department or Office of Finance shall make a written statement of their assessments. Each board of assessment or Department or Office of Finance shall distinguish between improved land and unimproved land. Any name included on such statement will be regarded as an aid to identify such property, and a mistake in the name of the owner, last known owner or reputed owner, or the absence of name, shall not affect the validity of the assessment.
(b) In the case of Kent County, the statements required by this section shall be according to hundreds.