Article IX. Commissioner of Revenue.
Sec. 142. Election; city assessor; vacancy in office; bond.
The commissioner of revenue shall be elected at such time and
in such manner as is or may hereafter be fixed by law. He shall be
the assessor of the city in accordance with the constitution and
laws of the Commonwealth of Virginia and with the ordinances,
rules and regulations of the city council not inconsistent therewith.
Any vacancy arising in said office shall be filled in accordance with
the laws of the state. He shall give bond in such a sum as the
council may require. (Code 1932, § 84.)
As to election and term of office, see § 129 of Michie's Virginia Code
of 1942. For charter provision providing for the election of a commissioner
of revenue, see char., § 4; as to bond, see § 173 of this chapter.
Sec. 143. Compensation.
The commissioner of revenue shall receive such compensation
as is provided by the statutes of the State of Virginia. (Id., § 92;
Ord. April 1, 1935.)
As to salary, see §§ 3477c, 3477h-3477l of Michie's Virginia Code of
1942.
Sec. 144. When to begin duties.
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. (Code 1932, § 85.)
For similar state statute, see The Tax Code of Virginia, § 303; as to
assessment of personal property, see The Tax Code of Virginia, § 310;
as to real estate assessments, see The Tax Code of Virginia, § 241,
et seq.
Sec. 145. Duties generally; office; books and papers.
The commissioner of revenue shall perform all the duties in relation
to the assessment of property for the purpose of levying the
city taxes that may be ordered by the council. He shall keep his
office in some convenient place in the city, which shall be provided
by the city and shall keep therein such books, schedules and records
and in such manner as the city council or the director of finance
may direct and prescribe, which books, records and other papers
shall be subject to the inspection and examination of the mayor,
members of the council, or any committee thereof, the director of
finance, the city attorney and the city treasurer. (Id., § 86.)
Sec. 146. Books, forms, etc., to be used; city to furnish
books, forms, stationery, etc.
The commissioner of revenue shall use the land and personal
property books, and other tax books and forms sent him by the
state department of taxation as provided by law, unless lawful
changes in such books and forms are directed by the council, in
which case he shall use the books and forms prescribed and furnished
by the city. He shall be furnished by the city with all other
books, forms and all necessary printing, stationery, office supplies
and equipment for the proper conduct of his office. (Id., § 87.)
Sec. 147. Assessment of personal property — Listing
governed by state law.
In ascertaining what personal property is to be listed for taxation,
who is to list the same, and when and how it is to be listed,
the provisions of the laws of the State of Virginia shall be followed.
(Id., § 89.)
Sec. 148. Same—Lists of valuations to be furnished by
and returned to commissioner.
The commissioner of revenue shall furnish to each person forms
for lists of valuations as provided for by state laws, who shall
within the time and in the manner therein mentioned, make out
and deliver to the commissioner sworn statements of all personal
estate, moneys, contracts and credits which such person is required
by the laws of Virginia and this chapter to list. (Id.)
Sec. 149. Same—Revaluation of property.
If the commissioner of revenue is not satisfied with the taxpayer's
valuation of property, he may upon his own view, or such
information as he may obtain or possess, adopt what he deems a
fair and proper valuation thereof; provided, that where it is practicable
he shall give an opportunity to the taxpayer to be heard before
his books are returned as hereinafter provided. (Id.)
Sec. 150. Same—Penalty for failure to make return;
refusal to exhibit property.
If any person shall fail within the time mentioned in this chapter
to deliver the lists in the manner prescribed therein, he shall
be fined not exceeding ten dollars. If any person shall refuse to
exhibit to the commissioner of revenue any property listed or required
by this chapter to be listed by him, in order that a fair valuation
thereof may be assessed, he shall pay a fine of not less than
twenty nor more than one hundred dollars. (Id.)
Sec. 151. State law followed as to land and personal
property books.
The land and personal property books shall be made up, examined,
certified and delivered as provided by the laws of the
Commonwealth of Virginia. (Code 1932, § 90.)
Sec. 152. Assessment when lot subdivided.
When a lot becomes the property of different owners in several
parcels, the value at which the whole had been assessed shall be
distributed among the several parcels having regard to the value
of each parcel compared with that of the whole lot. (Id., § 88.)
For similar state law, see The Tax Code of Virginia, § 265.
Sec. 153. Licenses and license taxes—Assessing and
issuing.
It shall be the duty of the commissioner of revenue to assess the
taxes on licenses, and to issue license to carry on or practice any
business, trade or profession for which a license is required. In
assessing the taxes on and issuing licenses, he shall be guided by
the laws in force for the assessment of license taxes for the state,
except where it is otherwise provided by an ordinance of the city.
(Id., § 91; Ord. March 11, 1935.)
Sec. 154. Same—Failure to pay when due; penalty.
Any person failing to pay a license tax on the date fixed by the
annual license tax ordinance shall be subject to a penalty of five
per centum of the amount of the license tax then due, and such
penalty shall be assessed and paid along with the license tax and
shall become a part of the license tax. (Id.)
Sec. 155. Same—Commissioner to report delinquents to
mayor.
It shall be the duty of the commissioner of revenue to report in
writing to the mayor each month all cases of default as soon as
they come to his knowledge, and if there be no default, he shall so
report. (Id.)
Sec. 156. Same—Mayor to cause delinquents to be summoned
before court.
It shall be the duty of the mayor immediately upon receipt of
such report to detail a policeman and cause such delinquents to be
summoned before the civil and police justice to show cause why
they should not be fined under the provisions of the license tax
ordinance. (Id.)
