Sec. 85. Commissioner of revenue—to begin making assessments
January first.
It shall be the duty of the Commissioner of Revenue annually
on the first day of January of each year to begin and proceed
without delay to ascertain the value of all real estate and personal
property and list all other property of whatever character, based
upon the last general reassessment made prior to such year, subject
to such changes as may have been lawfully made, and any
other means provided by law, subject to taxation and license, and
to otherwise discharge the duties of his office as prescribed by the
laws of the State, the charter and ordinances of the City and the
rules and regulations of the City Council.
