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The code of the city of Charlottesville, Virginia

containing the Charter as amended and re-enacted as a whole (approved March 14, 1908), the constitutional and legislative provisions of the state relating to cities, and the general ordinances of the city enacted as a whole August 6th, 1909, in effect September 1st, 1909
  
  
  

  
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CHAPTER VII.

COMMISSIONER OF THE REVENUE AND ASSESSMENT OF TAXES.

Sec. 62. Commissioner of revenue—his term of office.

There shall be one commissioner of revenue who shall hold
his office for the period of four years and until his successor be
elected and qualified, unless sooner removed from office. He
shall give bond with sureties in such amount as the Council may
determine, said bond to be approved by the Council and filed in
the office of the Clerk of the Corporation Court. In case a
vacancy shall occur in the office of Commissioner of Revenue
the judge of the Corporation Court shall appoint a qualified person
to fill said office until the next general election which may be
held in the city, when the vacancy shall be filled by election for
the unexpired term.

Sec. 63. Same—his duties.

The duties of the Commissioner of the Revenue, with reference
to the assessment of taxes for the city, except so far as modified
by these ordinances, shall be the same as those prescribed
for him by law with reference to the assessment of taxes for the
State.

Sec. 64. Same—appointment of deputy.

The Commissioner may, with the approval of the Corporation
Court, appoint one or more deputies, but he and his sureties
shall be responsible for their acts.

Sec. 65. Same—delivery of books and papers to successor.


Every Commissioner upon going out of office shall deliver to
his successor all books and papers pertaining to his office which
belong to the city. Should he fail to do so, he may be fined
fifty dollars and his successor shall proceed to have such books
or papers as are necessary duplicated at the expense of the city.


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Sec. 66. Same—land and personal property books.

The Commissioner shall annually prepare one book of real
and another of personal property, in which shall be placed respectively
all the real and personal property subject to taxation
under the ordinances of the city. These books shall be arranged
and filled according to the rules, forms and regulations
which the Commissioner is required to follow in preparing similar
books for the assessment of state taxes, except so far as it
may be necessary to modify the same under the ordinances of
the city. The Commissioner shall make out and certify under
oath, three copies of each of these books; one copy of each he
shall keep in his office, subject to inspection by the public; another
he shall deliver to the City Treasurer and the third to the
Clerk of the Corporation Court, taking the respective receipts of
the Treasurer and Clerk of the Court therefor. These copies
shall be delivered before the 15th day of July in each year.
Should the Commissioner fail to deliver such copies before that
day, he shall be fined two hundred dollars.

Sec. 67. Same—transfers upon land book.

The Commissioner shall transfer upon the land book all land,
which, according to the list, it is the duty of the Clerk of the
Corporation Court to make out under the State law. (Code, §
459.)

Sec. 68. Same—omissions from tax books; how corrected.


Should the Commissioner of Revenue discover at any time
after the books have been made out and delivered to the Treasurer
that he has omitted any property, real or personal, he shall
forthwith assess the same, and send a copy of the assessment to
the Treasurer, and the Treasurer shall collect the tax so assessed
as other taxes are collected, and the commissioner shall
place the same on his books the following year as omitted taxes
for the previous year.

Sec. 69. Same—how new buildings assessed.

New buildings shall be assessed, whether entirely finished or
not, at their actual value at the time of assessment. (Code, Sec.
482.)


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Sec. 70. Same—repairs and additions.

Any buildings and enclosure which may have been increased
in value to one hundred dollars or upwards, by repairs or additions
thereto, shall be assessed in the same manner as if they
were new. (Code, Sec. 483.)

Sec. 71. Same—buildings when injured or destroyed,
their value to be reduced.

When, from natural decay, or other causes, any building and
enclosure as aforesaid, which have been assessed, shall be either
wholly destroyed or reduced in value below one hundred dollars,
the Commissioner shall deduct from the charge against the
owner, the value at which such building and enclosure may have
been assessed; and if the value of building has been impaired
by violence to an extent of one hundred dollars or upwards, the
Commissioners shall assess the said building in its present condition,
and reduce the charge for the same to the amount so assessed.
(Code, § 484.)

Sec. 72. Same—false entries by; false returns to.

If the Commissioner shall knowingly make a false entry upon
his books, he shall for each offense be fined three hundred dollars;
and if any person shall knowingly render a false list or
statement of his property for taxation to the Commissioner, he
shall be fined three hundred dollars. And when a person refuses
to give to the Commissioner the required list of his taxable
property, the Commissioner shall make such assessment from
any information within his reach, and the person so refusing to
give such list shall be fined twenty-five dollars.

Sec. 73. Same—relief from erroneous assessments.

Any person feeling aggrieved by an entry of assessment upon
the books of the Commissioner, may, after the books are delivered
to the Treasurer, apply to the Corporation Court for relief
at the same time and in the same manner that he is allowed to
obtain relief from erroneous assessments for State taxes.

Sec. 74. Same—compensation.

For his services the Commissioner of the Revenue shall receive
such compensation as the Council may direct. He shall


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also be allowed the same fees for making transfers, issuing
licenses and such like work as are allowed in similar cases under
the State law, which fees shall be paid by the persons for whom the
service is rendered. Such fees of the Commissioner may be
collected by the sergeant as similar fees are collected when incurred
under State laws.

Sec. 75. Taxes—exempt property.

No tax shall be assessed or collected on any property belonging
to the city, to any religious congregation, to a college or incorporated
academy and used exclusively for educational
purposes, to Masonic or other benevolent associations of like
character, or to orphan or other humane asylums, or to public
libraries.

Sec. 76. Same—rate of to be fixed annually by council.

The Council shall annually fix the rate of taxation which shall
be assessed upon real and personal property and upon licenses,
and shall prescribe all necessary rules and regulations for assessing
the same which are not provided in the general
ordinances of the city, and have same published annually in
pamphlet form for distribution.

Sec. 77. Commissioner—his further duties and powers.

In all other duties and powers, not mentioned in the foregoing
ordinances, he shall be governed by the State law.