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46
<br />
<br />he shall perform such other duties as are or may be required of him
<br />
<br />for the city by any ordinance or resolution of the City Council.
<br />
<br />Aeo. 61. Same - salary.
<br />
<br />The salary of the City Attorney shall be in full compensation
<br />
<br />for his services as to all matters, including the conduct of
<br />
<br />cases in the Court of Appeals, or courts other than those of the
<br />
<br />city of Charlottesville. When the duties of his office require
<br />
<br />his attendance out of the city, his reasonable traveling expenses
<br />
<br />shall be allowed him.
<br />
<br />CHAPTER VII.
<br />COMMISSIONER OF THE REVENUE AND ASSESSMENT OF TAXES.
<br />
<br />Sec. 62. Commissioner of revenue—his term of office
<br />
<br />There shall be one commissioner of revenue who shall hold
<br />
<br />his office for the period of four years and until his successor be
<br />
<br />elected and qualified, unless sooner removed from office. He
<br />
<br />shall give bond with sureties in such amount as the Council may
<br />
<br /> determine, said bond to be approved by the Council and filed in
<br />
<br />the office of the Clerk of the Corporation Court. in case a
<br />
<br />vacancy shall occur in the office of Commissioner of Revenue
<br />
<br />the judge of the Corporation Court shall appoint a qualified per-
<br />
<br />son to fill said office until the next general electiom which maybe
<br />
<br />held in the city, when the vacancy shall be filled by election for
<br />
<br />the unexpired term.
<br />
<br />Sec. 63. Same—his duties.
<br />
<br />The duties of the Commissioner of the Revenue, with reference
<br />
<br />to the assessment of taxes for the city, except so far as modi-
<br />
<br />fied by these ordinances, shall be the same as those prescribed
<br />
<br />for him by law with reference to the assessment of taxes for the
<br />
<br />State.
<br />
<br />Sec. 64. Same—appointment of deputy.
<br />
<br />The Commissioner may, with the approval of the Corporation
<br />
<br />Court, appoint one or more deputies, but he and his sureties
<br />
<br />shall be responsible for their acts.
<br />
<br />Seo. 65. Same--delivery of books and papers to successor.
<br />
<br />Every Commissioner upon going out of office shall deliver to
<br />
<br />his successor all books and papers pertaining to his office which
<br />
<br />belong to the city. Should he fail to do so, he may be fined
<br />
<br />fifty dollars and his successor shall proceed to have such books
<br />
<br />or papers as are necessary duplicated at the expense of the city.
<br />
<br />Sec. 66. Same—land and personal property books.
<br />
<br />The Commissioner shall annually prepare one book of real
<br />
<br />and another of personal property, in which shall be placed re-
<br />
<br />spectively all the real and personal property subject to taxa-
<br />
<br />tion under the ordinances of the city. These books shall be ar-
<br />
<br />ranged and filled according to the rules, forms and regulations
<br />
<br />which the Commissioner is required to follow in preparing sim-
<br />
<br />ilar books for the assessment of state taxes, except so far as it
<br />
<br />may be necessary to modify the same under the ordinances of
<br />
<br />the city. The Commissioner shall make out and certify under
<br />
<br />oath, three copies of each of these books; one copy of each he
<br />
<br />shall keep in his office, subject to inspection by the public; an-
<br />
<br />other he shall deliver to the City Treasurer and the third to the
<br />
<br />Clerk of the Corporation Court, taking the respective receipts of
<br />
<br />the Treasurer and Clerk of the Court therefor. These copies
<br />
<br />shall be delivered before the 15th day of July in each year.
<br />
<br />Should the Commissioner fail to deliver such copies before that
<br />
<br />day, he shall be fined two hundred dollars.
<br />
<br />Sec. 67. Same—transfers upon land book.
<br />
<br />The Commissioner shall transfer upon the land book all land,
<br />
<br />which, according to the list, it is the duty of the Clerk of the
<br />
<br />Corporation Court to make out under the State law. (Code, §
<br />
<br />459.)
<br />
<br />Sec. 68. Same—omissions from tax books; how cor-
<br />
<br />rected.
<br />
<br />Should the Commissioner of Revenue discover at any time
<br />
<br />after the books have been made out and delivered to the Treas-
<br />
<br />urer that he has omitted any property, real or personal, he shall
<br />
<br />forthwith assess the same, and send a copy of the assessment to
<br />
<br />the Treasurer, and the Treasurer shall collect the tax so as-
<br />
<br />sessed as other taxes are collected, and the commissioner shall
<br />
<br />place the same on his books the following year as omitted taxes
<br />
<br />for the previous year.
<br />
<br />Sec. 69. Same—how new buildings assessed.
<br />
<br />New buildings shall be assessed, whether entirely finished or
<br />
<br />not, at their actual value at the time of assessment. (Code, Sec.
<br />
<br />482.)
<br />
<br />Seo. 70. Same—repairs and additions.
<br />
<br />Any buildings and enclosure which may have been increased
<br />
<br />in value to one hundred dollars or upwards, by repairs or ad-
<br />
<br />ditions thereto, shall be assessed in the same manner as if they
<br />
<br />were new. ( Code, Sec. 483.)
<br />
<br />Seo. 71. Same—buildings when injured or destroyed,
<br />
<br />their value to be reduced.
<br />
<br />When, from natural decay, or other causes, any building and
<br />
<br />enclosure as aforesaid, which have been assessed, shall be either
<br />
<br />wholly destroyed or reduced in value below one hundred dol-
<br />
<br />lars, the Commissioner shall deduct from the charge against the
<br />
<br />owner, the value at which such building and enclosure may have
<br />
<br />been assessed; and if the value of building has been impaired
<br />
<br />by violence to an extent of one hundred dollars or upwards, the
<br />
<br />Commissioners shall assess the said building in its present con-
<br />
<br />dition, and reduce the charge for the same to the amount so as-
<br />
<br />sessed. (Code, § 484.)
<br />
<br />Sec. 72. Same—false entries by; false returns to.
<br />
<br />If the Commissioner shall knowingly make a false entry upon
<br />
<br />his books, he shall for each offense be fined three hundred dol-
<br />
<br />lars; and if any person shall knowingly render a false list or
<br />
<br />statement of his property for taxation to the Commissioner, he
<br />
<br />shall be fined three hundred dollars. And when a person re-
<br />
<br />fuses to give to the Commissioner the required list of his taxable
<br />
<br />property, the Commissioner shall make such assessment from
<br />
<br />any information within his reach, and the person so refusing to
<br />
<br />give such list shall be fined twenty-five dollars.
<br />
<br />Sec. 73. Same—relief from erroneous assessments.
<br />
<br />Any person feeling aggrieved by an entry of assessment upon
<br />
<br />the books of the Commissioner, may, after the books are de-
<br />
<br />livered to the Treasurer, apply to the Corporation Court for re-
<br />
<br />lief at the same time and in the same manner that he is allowed to
<br />
<br />obtain relief from erroneous assessments for State taxes.
<br />
<br />Sec. 74. Same—compensation.
<br />
<br />For his services the Commissioner of the llevenue shall re-
<br />
<br />ceive such compensation as the Council may direct. He shall
<br />
<br />
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