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The code of the city of Charlottesville, Virginia :

the charter as amended and the general ordinances of the city enacted as a whole June 6th, 1932, in effect July 15th, 1932
  
  

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42

Page 42

Sec. 107. Treasurer—to mail bills to tax payers.

The Treasurer shall as soon as may be possible in each year,
not later than December first, send by United States mail to each
tax payer assessed with as much as five dollars in taxes for that
year, as shown by books in his office, a bill or bills for such taxes
in the form prescribed by the State Department of Taxation.