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BE IT FURTHER ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT CHAPTER 2 OF THE CHARLOTTESVILLE CITY CODE OF 1945 IS HEREBY AMENDED AND RE-ENACTED BY AMENDING SECTION 148 OF CHAPTER 2 ENTITLED “SCHEDULES OF VALUATIONS TO BE FURNISHED BY AND RETURNED TO COMMISSIONER” TO READ AS FOLLOWS: SECTION 148. “SAME—SCHEDULES OF VALUATIONS TO BE FURNISHED BY AND RETURNED TO COMMISSIONER INCLUDING VALUATIONS ON MACHINERY, TOOLS AND OTHER TANGIBLE PERSONAL PROPERTY USED OR HELD IN CONNECTION WITH ANY MINING, MANUFACTURING, OR OTHER BUSINESS, TRADE, OCCUPATION OR PROFESSION”. BE AND HE IS HEREBY AUTHORIZED AND DIRECTED TO REQUIRE EACH PERSON MAKING A RETURN ON SUCH MACHINERY, TOOLS OR OTHER TANGIBLE PERSONAL PROPERTY TO FILE UNDER OATH A COPY OF THE DEPRECIATION SCHEDULE MOST RECENTLY FILED WITH THE PERSON’S FEDERAL INCOME TAX RETURN ON ALL SUCH MACHINERY, TOOLS AND OTHER TANGIBLE PERSONAL PROPERTY LISTED ON THE PERSON’S BOOKS ON THE 1ST DAY OF JANUARY OF THE YEAR IN WHICH THE ASSESSMENT IS MADE AND REQUIRED TO BE INCLUDED ON SUCH SCHEDULE, AS WELL AS THE ORIGINAL BOOK COST BEFORE DEPRECIATION, OF ALL MACHINERY, TOOLS AND OTHER TANGIBLE PERSONAL PROPERTY ACQUIRED AFTER THE DATE AS OF WHICH SUCH DEPRECIATION SCHEDULE WAS MADE AND LISTED ON THE PERSON’S BOOKS ON THE FIRST DAY OF JANUARY OF THE YEAR IN WHICH THE ASSESSMENT IS MADE AND ALSO THE ORIGINAL BOOK COST BEFORE DEPRECIATION) OF ALL MACHINERY, TOOLS AND OTHER TANGIBLE PERSONAL PROPERTY USED OR HELD IN CONNECTION WITH ANY SUCH MINING, MANUFACTURING OR OTHER BUSINESS, TRADES, OCCUPATION OR PROFESSION, BUT NOT LISTED ON THE PERSON’S BOOKS ON THE AFORESAID DATE BY REASON OF HAVING BEEN FULLY DEPRECIATED; SUCH INFORMATION TO BE USED AS A BASIS OF ASSESSMENT, WHICH SHALL BE AT THE FAIR MARKET VALUE OF SUCH MACHINERY, TOOLS AND OTHER TANGIBLE PERSONAL PROPERTY. IN THE EVENT ORIGINAL BOOK COST FIGURES ARE NOT AVAILABLE, THE PERSON MAKING SUCH RETURN SHALL MAKE A BONA FIDE EFFORT TO ESTIMATE THE SAME. IN ANY CASE IN WHICH THE COMMISSIONER OF REVENUE HAS REASON TO BELIEVE THAT ANY RETURN MADE ON ANY SUCH MACHINERY, TOOLS AND OTHER TANGIBLE PERSONAL PROPERTY BY ANY PERSON IS INADEQUATE, THE SAID COMMISSIONER OF REVENUE SHALL, IN ADDITION TO SUCH OTHER POWERS AS HE MAY HAVE BEEN AUTHORIZED TO EXAMINE OR CAUSE TO BE EXAMINED, ANY AND ALL BOOKS AND RECORDS OF THE PERSON MAKING SUCH RETURN, AND MAY ALSO REQUIRE THE ATTENDANCE AT HIS OFFICE OF THE PERSON MAKING SUCH RETURN AND EXAMINE SUCH PERSON UNDER OATH CONCERNING THE SAME. THE TERM “ORIGINAL BOOK COST” WHENEVER USED IN THIS SECTION, SHALL BE CONSTRUED TO MEAN THE INVOICE PRICE AT THE TIME OF PURCHASE, PLUS ALL FREIGHT AND HANDLING CHARGES, PLUS ALL INSTALLATION COSTS. ADOPTED BY THE COUNCIL FEBRUARY 7, 1955 AYES: MR. DAVIS, MR. FORBES, MR. HILL, MR. MICHIE AND MR. WEINBERG. NOES: NONE. CLERK PRESIDENT AN ORDINANCE AMENDING AND RE-ENACTING SECTION 37 OF CHAPTER 21 OF THE CHARLOTTESVILLE CITY CODE OF 1945 RELATING TO CHARGES FOR SEWER CONNECTIONS, BE IT ORDAINED BY THE COUNCIL OF THE CITY OF CHARLOTTESVILLE THAT SECTION 37 OF CHAPTER 21 OF THE CHARLOTTESVILLE CITY CODE OF 1945, AS HERETOFORE AMENDED, BE AND THE SAME IS HEREBY AMENDED AND RE-ENACTED SO AS TO READ AS FOLLOWS: SECTION 37. SEWER CONNECTIONS—APPLICATION; CHARGE. THE WORK OF RUNNING CONNECTING LINES FROM THE CITY SEWER TO THE PROPERTY LINE OF THE OWNER SHALL BE DONE BY THE CITY, BUT THE OWNER SHALL PAY TO THE CITY THEREFOR SIXTY DOLLARS FOR EACH CONNECTION. SUCH CONNECTION SHALL BE MADE ONLY UPON APPLICATION IN WRITING ON A FORM PROVIDED BY THE CITY MANAGER, TO WHOM APPLICATION SHALL BE MADE, AND THE PAYMENT ABOVE MENTIONED SHALL BE MADE AT THE TIME OF APPLICATION. ADOPTED BY THE COUNCIL FEBRUARY 21, 1955 AYES: MR. DAVIS, MR. FORBES, MR. MICHIE AND MR. WEINBERG. NOES: NONE. (MR. HILL ABSENT) CLERK PRESIDENT