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GL-,IiP.AL ORDINANCES 37
<br />Mayor, members of the Council, or any committee thereof, the
<br />City Auditor and the City Attorney, and the City Treasurer.
<br />Sec. 87. Commissioner of revenue—duties—books, etc.
<br />how furnished.
<br />He shall use the land and personal property books, and other
<br />tax books and forms sent him by the State Department of Taxa-
<br />tion as provided by law, unless lawful changes in such books and
<br />forms are directed by the Council, in which case, he shall use the
<br />books and forms prescribed and furnished by the City. He shall
<br />be furnished by the City with all other books, forms and all neces-
<br />sary printing, stationery, office supplies and equipment for the
<br />proper conduct of his office.
<br />Sec. 88. Commissioner of revenue—assessment when
<br />lot subdivided.
<br />When a lot becomes the property of different owners in several
<br />parcels, the value at which the whole had been assessed shall be
<br />distributed among the several parcels having regard to the value
<br />of each parcel compared with that of the whole lot.
<br />Sec. 89. Commissioner of revenue—assessment of per-
<br />sonal property—returns—penalties.
<br />(1) In ascertaining what personal property is to be listed for
<br />taxation, who is to list the same, and when and how it is to be.
<br />listed, the provisions of the laws of the State of Virginia shall be
<br />followed.
<br />(2) The Commissioner shall furnish to each person forms for
<br />lists of valuations as provided for by said State laws, who shall
<br />within the time and in the manner therein mentioned, make out
<br />and deliver to the commissioner sworn statements of all personal
<br />estate, moneys, contracts and credits which such person is re-
<br />quired by the laws of Virginia and this chapter to list. The form
<br />of oath shall be the same as is prescribed by the law of the State,
<br />and the Commissioner shall have power to administer the same.
<br />(3) If the Commissioner is not satisfied with the tax -payer's
<br />valuation of property, he may upon his own view, or such infor-
<br />mation as he may obtain or possess, adopt what he deems a fair
<br />and proper valuation thereof; provided that where it is practic-
<br />able he shall give an opportunity to the tax -payer to be heard be-
<br />fore his books are returned as hereinafter provided.
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<br />(4) If any person shall fail within the time mentioned in this
<br />chapter to deliver the lists in the manner prescribed therein, he
<br />shall be fined not exceeding ten dollars. If any person shall re-
<br />fuse to exhibit to the Commissioner any property listed or re-
<br />quired by this chapter to be listed by him, in order that a fair
<br />valuation thereof may be assessed, he shall pay a fine of not less
<br />than twenty nor more than one hundred dollars.
<br />Sec. 90. Commissioner of revenue—preparation, dispo-
<br />sition, etc., of land and personal property books.
<br />The land and personal property books shall be made up, ex-
<br />amined, certified and delivered as provided by the laws of the
<br />Commonwealth of Virginia.
<br />Sec. 91. Commissioner of revenue—assessment of li-
<br />cense taxes—issuance of licenses, etc.
<br />It shall be the duty of the Commissioner of the Revenue to
<br />assess the taxes on licenses, and to issue licenses to carry on or
<br />practice any business, trade or profession for which a license is
<br />required. In assessing the taxes on and issuing licenses, he shall
<br />be guided by the laws in force for the assessment of license
<br />taxes for the State, except where it is otherwise provided by an
<br />ordinance of the City.
<br />It shall be the duty of the Commissioner of Revenue to report
<br />in writing to the Mayor each case of default as soon as it comes
<br />to his knowledge and if there be no default he shall so report.
<br />It shall be the duty of the Mayor immediately upon receipt of
<br />such report to detail a policeman and cause such delinquents to
<br />be summoned before the Civil and Police Justice to show cause
<br />why they should not be fined under the provisions of the license
<br />tax ordinances.
<br />Sec. 92. Commissioner of revenue—compensation.
<br />For his services the Commissioner of the Revenue shall re-
<br />ceive such compensation as the Council may direct. He shall also
<br />be allowed the fees for making transfers, issuing licenses and
<br />such like work as are allowed under the State law, which fees
<br />shall be paid by the persons for whom the service is rendered.
<br />Such fees of the Commissioner may be collected by the sergeant
<br />as similar fees are collected when incurred under the State laws.
<br />GI:.NXRAL ORDINANCES 39
<br />CHAPTER XIII.
<br />CITY TReASURER.
<br />Sec. 93. Treasurer—office and duties.
<br />The Treasurer shall keep his office in such place as provided
<br />for him by the Council. He shall be custodian of all City funds
<br />and he shall receive all taxes and other revenues and moneys
<br />which it is his duty to collect from persons owing the same to the
<br />City, or which it is the duty of other officers of the City to col-
<br />lect and pay over to him. His election, term, oath, shall be as
<br />fixed by the State laws except as modified by the Council.
<br />Sec. 94. Treasurer—city to furnish books, stationery,
<br />equipment, etc.
<br />The Council shall at the expense of the City provide for the
<br />Treasurer suitable books and stationery; appropriate cases and
<br />other furniture for the safe and convenient keeping of all books,
<br />documents and papers in his custody; and also such other office
<br />equipment and appliances, including typewriters and adding ma-
<br />chines, as in their judgment may be reasonably necessary for the
<br />proper conduct of his office.
<br />Sec. 95. Treasurer—to keep record of receipts and
<br />disbursements.
<br />He shall keep a record of all receipts and disbursements in a
<br />manner as may be prescribed by the Council.
<br />Sec. 96. Treasurer—disbursements.
<br />The Treasurer shall pay no money out of the Treasury except
<br />on the warrant of the Auditor, duly countersigned by the Mayor
<br />or acting Mayor. He shall receive from the Auditor weekly a
<br />warrant for the amount of payrolls for all City employees, re-
<br />ceiving their wages weekly and pay said employees in cash.
<br />Sec. 97. Treasurer—inspection of records.
<br />All records, funds and accounts of the City shall be open to
<br />the inspection of the Mayor, members of the Council, Auditor,
<br />40 CIIARLOTTESVILLL CITY CODE
<br />City Manager, City Attorney and such other persons as the Coun-
<br />cil may direct.
<br />Sec. 98. Treasurer --custodian of bonds, notes, etc.
<br />The Treasurer shall be the custodian of all bonds, notes, choses
<br />in actions and other like assets of the City.
<br />Sec. 99. Treasurer—interest bearing deposits—certifi-
<br />cates of deposit.
<br />When directed so to do by the Chairman of the Finance Com-
<br />mittee, the Treasurer shall place funds of the City on certificates
<br />of deposit or interest bearing deposit in any of the Banks of the
<br />City approved by the Council until such time as said funds are
<br />necessary to meet the City's obligations.
<br />Sec. 100. Treasurer—funds of the city.
<br />The funds of the City shall be deposited to the credit of the
<br />City of Charlottesville by the Treasurer in such Bank or Banks
<br />as the Council may direct and such Bank or Banks shall give
<br />bond in such sum or sums, as the Council shall fix.
<br />Sec. 101. Treasurer—school funds.
<br />All taxes, levies and other sums received by the Treasurer for
<br />public school purposes shall be credited by the Treasurer to the
<br />order of the School Board of the City of Charlottesville, and paid
<br />out by him on warrant of said Board. Such warrants are to be
<br />signed by the Clerk of the Board and countersigned by the Chair-
<br />man thereof. All such moneys shall be deposited to the credit of
<br />the School Board of the City of Charlottesville.
<br />Sec. 102. Treasurer—reports.
<br />The Treasurer shall report to the Auditor daily on forms pre-
<br />scribed by the Auditor, all collections for the preceding day show-
<br />ing the source from which said funds are derived, and such other
<br />reports as are, or may be required of the Treasurer by law or by
<br />the Council.
<br />The Treasurer shall also make out a quarterly report of the
<br />receipts and expenditures, together with a balance sheet of the
<br />City for the preceding quarter, which report shall state on what
<br />account the expenditures were made, and from what source or
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