The code of the city of Charlottesville, Virginia, 1965 : the charter and the general ordinances of the city |
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2-105. | Sec. 2-105. Lists of uncollectible taxes and delinquents to be
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CHAPTER 2. The code of the city of Charlottesville, Virginia, 1965 : | ||
Sec. 2-105. Lists of uncollectible taxes and delinquents to be
made out.[57]
The city treasurer, after ascertaining which of the taxes and
levies assessed cannot be collected, shall, not later than the first
day of August in each year, make out lists as follows:
(1) A list of real estate on the commissioner's land book
improperly placed thereon or not ascertainable, with the amount
of taxes and levies charged thereon.
(2) A list of other real estate which is delinquent for the
nonpayment of the taxes and levies thereon.
(3) A list of such of the taxes and levies assessed on tangible
personal property, machinery and tools and merchants' capital, or
other subjects segregated for local taxation exclusively, except
real estate, as he is unable to collect. (Code 1959, § 2-105.)
CHAPTER 2. The code of the city of Charlottesville, Virginia, 1965 : | ||