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AN ORDINANCE TO AMEND AND REORDAIN SECTIONS 2-47, 2-48, <br />2-49, AND 10-19 THROUGH 10-34, AS SEVERALLY AMENDED, <br />OF THE CODE OF THE CITY OF CHARLOTTESVILLE, 1976, <br />TO REPEAL SECTIONS 2-50 THROUGH 2-54, 10-32 AND 10-35 OF SUCH CODE, <br />AND TO ADD TO CHAPTER 10 THEREOF AN ARTICLE IIA <br />CONTAINING SECTIONS 10-18.1 THROUGH 10-18.7, <br />ALL RELATING TO THE ASSESSMENT OR COLLECTION OF CITY TAXES <br />ON REAL ESTATE, TANGIBLE PERSONAL PROPERTY, MACHINERY AND TOOLS. <br />BE IT ORDAINED by the Council of the City of Charlottes- <br />ville, Virginia: <br />1. That Sections 2-50 through 2-54, 10-32 and 10-35 of the <br />Code of the City of Charlottesville, 1976, are repealed. <br />2. That Sections 2-47, 2-48, 2-49 and 10-19 through 10-35, <br />as severally amended, of such Code are amended and reordained as <br />hereinafter set forth. <br />3. That Chapter 10 of such Code is further amended by <br />adding Article IIA containing Sections 10-18.1 through 10-18.7, <br />as hereinafter set forth. <br />• ARTICLE V. COMMISSIONER OF REVENUE. <br />Sec. 2-47. Election; assessor of personal property; <br />duties of office; vacancy in office. <br />The commissioner of revenue shall be elected at such time <br />and in such manner as is or may hereafter be fixed by law. The <br />commissioner of revenue shall be the assessor of personal <br />property and machinery and tools, the assessor of business, <br />professional and occupational license taxes, the administrator <br />of tax and rental relief programs for the elderly and disabled, <br />and the administrator of taxes on utilities. transient lodainos. <br />restaurant meals and the state income tax for the city. Such <br />duties shall be performed in accordance with the Constitution and <br />laws of the state and with this Code and other ordinances, rules <br />and regulations of the city council not inconsistent therewith. <br />Any vacancy arising in such office shall be filled in accordance <br />with the laws of the state. <br />Sec. 2-48. When to begin duties. <br />It shall be the duty of the commissioner of the revenue, <br />annually, on the first day of January of each year, to begin and <br />proceed without delay to ascertain the value of all personal <br />property and list all other property of whatever charmater,- <br />except rent estate, machinery and tools subject to taxation <br />• and license, and to otherwise discharge the duties of the office <br />as prescribed by the laws of the state, the Charter, this Code <br />and other ordinances of the city and the rules and regulations of <br />the city council. <br />1 <br />