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• Sec. 2-49. Duties generally; office; books and papers. The commissioner of revenue shall perform all the duties in relation to the assessment of personal property, machinery and tools for the purpose of levying the city taxes that may be ordered by at the rates set annually by the city council. The commissioner shall keep his an office in some convenient piece in the city hall which shall be provided by the city, and shall prepare and keep therein such personal property books,schedules and records and in each manner as the city council or the director of finance may direct and prescribe, - in the form prescribed by state law, which shall be available for public inspection in accordance with the provisions of the Eode of Virginia,- section 58-46,- as amended. - ARTICLE III. COLLECTION OF TAXES. Sec. 10-19. Baty Duties of treasurer. It shall be the duty of the city treasurer to collect all taxes, assessments and penalties. and such other income and revenue as he may be required to collect by the city council utility charges, user fees, fines, contractual entitlements and other revenues and accounts receivable by or due to the City, • except those items of revenue for which this Code or state law specifically impose a collection responsibility on some other official. The city treasurer shall likewise collect such state taxes as may be required by general law. Sec. 10-20. Mailing bills to taxpayers; installment collection. The city treasurer shall,- as soon as may be possible in each year,- not later than December 17 send by United Staten mail to each taxpayer assessed with taxes and levies on tangible personal property,- machinery and tools and merehent'a capital for that year,- a bill for such taxes in the form prescribed by the state department of taxation.- Beginning with the year 1994 and in each subsequent year,- tThe city treasurer shall twice annually mail to each taxpayer assessed with taxes on real estate, tangible personal property, or machinery and tools, a bills for such real estate taxes. Each such semiannual bill shall be in the amount of one-half of the taxes assessed on such real estate for the taxable year, and such bills shall be mailed not later than Jane i May 15 and December i November 15 of each year; provided, that the bill mailed on or before June 1 May 15 may show the total amount of tax assessed for the year with a notation that only one-half of such tax is payable as of June 5. All such tax bills shall be mailed by United States mail not later than fourteen days prior to each due date. The treasurer shall also • publicize at least ten days before each due date the fact that taxes are due and payable. The treasurer may omit billing of any taxpayer owing less than five dollars. M