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ASSESSABLE FOR TAXATION BY THE STATE CORPORATION COMMISSION AS PROVIDED BY LAW, SHALL BE ASSESSED ANNUALLY FOR TAXATION BY THE CITY, AND FOR THAT PURPOSE THE OFFICE OF ASSESSOR OF REAL ESTATE FOR TAXATION IS HEREBY CREATED. SEC. 2-165. SAME - APPOINTMENT; QUALIFICATIONS THE ASSESSOR SHALL BE APPOINTED BY THE COUNCIL AT A SALARY TO BE FIXED BY THE COUNCIL, AND SHALL GIVE HIS ENTIRE TIME TO THE DUTIES OF HIS OFFICE. THE FIRST APPOINTMENT SHALL BE FOR A TERM ENDING AUGUST 31, 196?; THEREAFTER, THE ASSESSOR SHALL BE APPOINTED FOR A TWO YEAR TERM. HE SHALL BE CHOSEN ON THE BASIS OF HIS KNOWLEDGE OF AND EXPERIENCE IN REAL ESTATE APPRAISAL PRACTICES AND PROCEDURES AND HIS ADMINISTRATIVE ABILITY. SEC. 2-166. SAME - EMPLOYEES. THE ASSESSOR MAY EMPLOY A DEPUTY ASSESSOR SUBJECT TO APPROVAL_ OF THE COUNCIL AND SUCH OTHER CLERICAL AND OTHER ASSISTANTS AS THE COUNCIL MAY FROM TIME TO TIME AUTHORIZE AND FOR WHICH APPROP- RIATIONS HAVE BEEN MADE. ANY PERSONS SO EMPLOYED SHALL BE UNDER THE GENERAL SUPERVISION OF THE ASSESSOR. THE ASSESSOR SHALL SUBMIT TO THE CITY MANAGER ON OR BEFORE FEBRUARY 15TH OF EACH YEAR A PROPOSED BUDGET FOR THE OPERATION OF HIS OFFICE FOR THE NEXT FISCAL YEAR. ALL PURCHASES MADE BY THE ASSESSOR SHALL BE MADE THROUGH THE CITY PURCHASING AGENT. SEC. 2-167. SAME - REMOVAL. THE COUNCIL MAY REMOVE THE ASSESSOR FROM HIS OFFICE FOR CAUSE. NO ORDER OF REMOVAL UNDER THIS SECTION SHALL BE MADE UNTIL THE ASSESSOR HAS BEEN GIVEN REASONABLE NOTICE IN WRITING OF THE CHARGE AGAINST HIM AND AN OPPORTUNITY TO BE HEARD IN PERSON OR BY COUNSEL AND TO PRESENT TESTIMONY IN HIS DEFENSE. SUCH ORDER SHALL SPECIFY THE CAUSE FOR REMOVAL AND AN APPEAL SHALL LIE THEREFROM, OF RIGHT TO THE CORPORATION OR CIRCUIT COURT OF THE CITY. SUCH ORDER SHALL NOT BE PASSED EXCEPT BY A VOTE BY A MAJORITY OF THE COUNCIL. SEC. 2-168. SAME - DUTIES. THE ASSESSOR SHALL ANNUALLY ASSESS FOR TAXATION AT ITS FAIR MARKET VALUE ALL REAL ESTATE IN THE CITY NOT EXEMPTED FROM TAXATION BY THE CONSTITUTION OF VIRGINIA AND NOT ASSESSABLE FOR TAXATION BY THE STATE CORPORATION COMMISSION WHICH SHALL INCLUDE ALL LAND, BUILDINGS, STRUCTURES AND IMPROVEMENTS THEREON AND ALL RIGHTS THERETO AND INTERESTS THEREIN. HE SHALL FURTHER PERFORM ALL OTHER DUTIES REQUIRED BY LAW TO BE PERFORMED BY THE COMMISSIONER OF REVENUE IN RESPECT TO REAL ESTATE ASSESSMENTS. SEC. 2-169. SAME - GENERAL POWERS. THE ASSESSOR SHALL HAVE THE GENERAL MANAGEMENT AND CONTROL OF THE ASSESSMENT OF REAL ESTATE FOR TAXATION IN ACCORDANCE WITH THE APPLICABLE STATE LAWS AND SUBJECT TO THE CONTROL OF THE COUNCIL. SEC. 2-170. SAME - TIME OF MAKING ASSESSMENTS; LAND BOOK. THE ANNUAL ASSESSMENT BY THE ASSESSOR SHALL BE COMPLETED BY THE THIRTY-FIRST DAY OF AUGUST OF THE YEAR IN WHICH SUCH ASSESSMENTS ARE MADE. THE ASSESSOR SHALL PREPARE A BOOK IN SUCH FORM AS HE MAY ADOPT, SHOWING SUCH ASSESSMENTS IN THE MANNER PROVIDED BY THE APPLICABLE STATE LAWS, WHICH SHALL CONSTITUTE THE LAND BOOK. TAXES FOR EACH YEAR SHALL BE EXTENDED ON THE BASIS OF THE LAND BOOK MADE IN THAT YEAR, SUBJECT TO SUCH CHANGES AS MAY HAVE BEEN LAWFULLY MADE. SUFFICIENT COPIES OF SUCH BOOK SHALL BE PREPARED TO COMPLY WITH THE STATUTES RELATING TO LAND BOOKS. SEC. 2-171. REFUSAL TO SUPPLY INFORMATION OR PERMIT INSPECTION. THE ASSESSOR SHALL HAVE THE RIGHT TO SUMMONS, SWEAR AND EXAMINE WITNESSES AND REQUIRE OWNERS OF PROPERTY TO FURNISH ANY PERTINENT INFORMATION OR RECORDS WITH RESPECT TO THE COST OF LAND OR IMPROVEMENTS, MATERIALS USED IN CONSTRUCTION, INSURANCE CARRIED, RENTAL VALUE OR OTHER INFORMATION RELATING TO THE ACTUAL VALUE OF THE PROPERTY TO BE ASSESSED. HE SHALL HAVE THE RIGHT TO INSPECT BOTH THE EXTERIOR AND INTERIOR OF IMPROVEMENTS ON PROPERTY TO BE ASSESSED. ANY PERSON WHO SHALL FAIL TO SUPPLY PERTINENT INFORMATION OR RECORDS REQUESTED BY THE ASSESSOR OR REFUSE TO PERMIT AN INSPECTION OF PROPERTY AS HERE- INABOVE PROVIDED SHALL BE GUILTY OF A MISDEMEANOR AND UPON CONVICTION THEREOF SHALL BE FINED NOT LESS THAN FIVE DOLLARS ($5.00) NOR MORE THAN FIVE HUNDRED DOLLARS ($500.00). SEC. 2-172. NOTICE OF CHANGE IN ASSESSMENT UPON DETERMINATION BY THE ASSESSOR THAT THE ASSESSMENT OF ANY PROPERTY SHOULD BE CHANGED NOTICE OF