170. The assessor must produce a separate summary for each part of the city’s property assessment roll that is the property assessment roll of a related municipality. The summary is considered to be the summary of a roll.
In addition to those separate summaries, the assessor may continue to produce an aggregate summary for the city’s property assessment roll. The aggregate summary or all the separate summaries, at the assessor’s option, is or are considered to be the urban agglomeration property assessment roll.