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<br />C. 2, § 141 ADMINISTRATION C. 2, § 144
<br />Sec. 141. Calling upon city attorney for assistance.
<br />The attorney for the commonwealth may call upon the city at-
<br />torney to assist him in all cases in which the construction, interpre-
<br />tation or validity of a city ordinance is involved. (Id.)
<br />C. 2, § 145 CHARLOTTESVILLE CITY CODE C. 2, § 147
<br />state, the charter and ordinances of the city and the rules and reg-
<br />ulations of the city council. (Code 1932, § 85.)
<br />For similar state statute, see The Tax Code of Virginia, § 303; as to
<br />assessment of personal property, see The Tax Code of Virginia, § 310;
<br />as to real estate assessments, see The Tax Code of Virginia, § 241,
<br />et seq.
<br />Article IX. Commissioner of Revenue.
<br />Sec. 145. Duties generally; office; books and papers.
<br />Sec. 142. Election; city assessor; vacancy in office; bond.
<br />The commissioner of revenue shall perform all the duties in re -
<br />'
<br />The commissioner of revenue shall be elected at such time and
<br />lation to the assessment of property for the purpose of levying the
<br />in such manner as is or may hereafter be fixed by law. He shall be
<br />city taxes that may be ordered by the council. He shall keep his
<br />the assessor of the city in accordance with the constitution and
<br />office in some convenient place in the city, which shall be provided
<br />laws of the Commonwealth of Virginia and with the ordinances,
<br />by the city and shall keep therein such books, schedules and records
<br />rules and regulations of the city council not inconsistent therewith.
<br />and in such manner as the city council or the director of finance
<br />Any vacancy arising in said office shall be filled in accordance with
<br />may direct and prescribe, which books, records and other papers
<br />the laws of the state. He shall give bond in such a sum as the
<br />shall be subject to the inspection and examination of the mayor,
<br />council may require. (Code 1932, § 84.)
<br />members of the council, or any committee thereof, the director of
<br />,
<br />As to election and term of office, see § 129 of Michie's Virginia Code
<br />finance, the city attorney and the city treasurer. (Id., § 86.)
<br />of 1942. For charter provision providing for the election of a commis-
<br />sioner of revenue, see char., § 4; as to bond, see § 173 of this chapter.
<br />Sec. 146. Books, forms, etc., to be used; city to furnish
<br />books, forms, stationery, etc.
<br />Sec. 143. Compensation.
<br />The commissioner of revenue shall use the land and personal
<br />The commissioner of revenue shall receive such compensation
<br />property books, and other tax books and forms sent him by the
<br />as is provided by the statutes of the State of Virginia. (Id., § 92;
<br />state department of taxation as provided by law, .unless lawful
<br />Ord. April 1, 1935.)
<br />changes in such books and forms are directed by the council, in
<br />As to salary, see §§ 3477c, 3477h-34771 of Michie's Virginia Code of
<br />which case he shall use the books and forms prescribed and fur -
<br />1942•
<br />nished by the city. He shall be furnished by the city with all other
<br />books, forms and all necessary printing, stationery, office supplies
<br />Sec. 144. When to begin duties.
<br />and equipment for the proper conduct of his office. (Id., § 87.)
<br />It shall be the duty of the commissioner of revenue annually on
<br />the first day of January of each year to begin and proceed without
<br />Sec. 147. Assessment of personal property —Listing •
<br />delay to ascertain the value of all real estate and personal property
<br />governed by state law.
<br />and list all other property of whatever character, based upon the
<br />In ascertaining what personal property is to be listed for taxa -
<br />last general reassessment made prior to such year, subject to such
<br />tion, who is to list the same, and when and how it is to be listed,
<br />changes as may have been lawfully made, and any other means
<br />the provisions of the laws of the State of Virginia shall be fol -
<br />provided by law, subject to taxation and license, and -to otherwise
<br />]owed. (Id., § 89.)
<br />discharge the duties of his office as prescribed by the laws of the
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<br />88
<br />C. 2, § 148 ADMINISTRATION C. 2, § 152
<br />C. 2, § 153 CHARLOTTESVILLE CITY CODE C. 2, § 156
<br />Sec. 148. Same—Lists of valuations to be furnished by
<br />distributed among the several parcels having regard to the value
<br />and returned to commissioner.
<br />of each parcel compared with that of the whole lot. (Id., § 88.)
<br />The commissioner of revenue shall furnish to each person forms
<br />For similar state law, see The Tax Code of Virginia, § 265.
<br />for lists of valuations as provided for by state laws, who shall
<br />Sec. 153. Licenses and license taxes—Assessing and
<br />within the time and in the manner therein mentioned, make out
<br />issuing.
<br />and deliver to the commissioner sworn statements of all personal
<br />estate, moneys, contracts and credits which such person is required
<br />It shall be the duty of the commissioner of revenue to assess the
<br />by the laws of Virginia and this chapter to list. (Id.)
<br />taxes on licenses, and to issue license to carry on or practice any
<br />business, trade or profession for which a license is required. In
<br />Sec. 149. Same—Revaluation of property.
<br />assessing the taxes on and issuing licenses, he shall be guided by
<br />the laws in force for the assessment of license taxes for the state,
<br />If the commissioner of revenue is not satisfied with the tax-
<br />except where it is otherwise provided by an ordinance of the city.
<br />payer's valuation of property, he may upon his own view, or such
<br />(Id., § 91; Ord. March 11, 1935.)
<br />information as he may obtain or possess, adopt what he deems a
<br />fair and proper valuation thereof; provided, that where it is prac-
<br />Sec. 154. Same—Failure to pay when due; penalty.
<br />ticable he shall give an opportunity to the taxpayer to be heard be-
<br />fore his books are returned as hereinafter provided. (Id.)
<br />Any person failing to pay a license tax on the date fixed by the
<br />annual license tax ordinance shall be subject to a penalty of five
<br />Sec. 150. Same—Penalty for failure to make return;
<br />per centum of the amount of the license tax then due, and such
<br />refusal to exhibit property.
<br />penalty shall be assessed and paid along with the license tax and
<br />shall become a part of the license tax. (Id.)
<br />If any person shall fail within the time mentioned in this chap-
<br />ter to deliver the lists in the manner prescribed therein, he shall
<br />Sec. .155. Same—Commissioner to report delinquents to
<br />be fined not exceeding ten dollars. If any person shall refuse to
<br />mayor.
<br />exhibit to the commissioner of revenue any property listed or re-
<br />quired by this chapter to be listed by him, in order that a fair val-
<br />It shall be the duty of the commissioner of revenue to report in
<br />uation thereof may be assessed, he shall pay a fine of not less than
<br />writing to the mayor each month all cases of default as soon as
<br />twenty nor more than one hundred dollars. (Id.)
<br />they come to his knowledge, and if there be no default, he shall so
<br />report. (Id.)
<br />Sec. 15,1. State law followed as to land and personal
<br />property books.
<br />Sec. 156. Same—Mayor to cause delinquents to be sum-
<br />moned before court.
<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 />It shall be the duty of the mayor immediately upon receipt of
<br />Commonwealth of Virginia. (Code 1932, § 90.)
<br />such report to detail a policeman and cause such delinquents to be
<br />summoned before the civil and police justice to show cause why
<br />Sec. 152. Assessment when lot subdivided.
<br />they should not be fined under the provisions of the license tax
<br />ordinance. (Id.)
<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 />89
<br />90
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