193. In addition to the prescriptions of section 174, the assessor shall alter the roll of rental values
(1) to enter or strike off the name of the occupant of premises or of a place of business that was unduly omitted or unduly entered, or
(2) to take into account the fact that a person has begun or has ceased to occupy premises or a place of business.
Upon the certificate of alteration, the assessor shall indicate the date on which the occupant began or ceased to occupy premises or a place of business.
In this section, the word “occupant” means the person referred to in section 192.