If the selectmen or assessors do not have an office which is open to the public 5 days a week during normal business hours during which time any person may inspect the current tax records of the town or city, then said selectmen or assessors shall prepare annually an alphabetical list of all owners of real estate which is not exempt from taxation under N.H. Rev. Stat. § 72:23, together with the street address and the assessed value of each separate parcel of real estate owned by them. Such list shall be posted in a public place in the town or city.