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• 11 • Sec. 10-9.1. Abatement of annual assessment when building is damaged or destroyed. (a) If a building is razed, destroyed or damaged by a fortuitous happening beyond the control of the owner, such owner may be entitled to abatement of the assessment for th calendar vear in which such fortuitous happeninq occurred. (b) In such event, the owner or owner's agent may apply, in writing, to the assessor of real estate, during the same calendar year and request an abatement for such calendar year. (c) The tax on such razed, destroyed or damaged building shall be computed according to the ratio which the portion of the calendar year such building was fit for use, occupancy and enjoyment bears to the entire calendar year. (d) No such abatement shall be allowed if the damage to such building impairs the value thereof by less than $500.00. (e) No such abatement shall be allowed in the case of to such building if such building shall be repaired during same calendar year in which it occurred. Sec. 10-10. Time of making assessments; land book. The annual assessment by the assessor of real estate shall be completed by December 31 of the year in which such assessments are made. The assessor of real estate shall prepare a book in such form as he or she may adopt, showing such assessments in the manner provided by the applicable state laws, which shall con- stitute the land book. Taxes for each year shall be extended on the basis of the land book made in that year, subject to such changes as may have been lawfully made. Sufficient copies of such book shall be prepared to comply with the statutes relating to land books. Sec. 10-11. Right of assessor to examine witnesses, obtain information, etc.; refusal to supply information or permit. inspection. Sec. 10-12. Clerk of circuit court to furnish lists of real estate transfers to assessor.