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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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95

Page 95

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.)