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.