Sec. 14. (a) Not later than:
(1) May 15 in each calendar year ending before January 1, 2017; and
(2) May 1 in each calendar year ending after December 31, 2016;
each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township.
(b) On or before July 1 of each calendar year, each county assessor shall, under oath, prepare and deliver to the county auditor a detailed list of the real property listed for taxation in the county. The county assessor shall prepare the list in the form prescribed by the department of local government finance.