When a tax [assessed] [Inserted by Act 26; of 1927, s.7.] on the annual value of buildings or lands or both is imposed, the [Board] [Substituted by Act 24 of 1936, s.69, for "Cantonment Authority"] shall cause an assessment list of all buildings or lands in the cantonment, or of both, as the case may be to be prepared in such form as the [Central Government] [Substituted by the A O.193,, for "L.G."] may by rule prescribe Assessment list.
