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The code of the city of Charlottesville, Virginia, 1945 :

the charter of the city and the general ordinances of the city ; enacted as a whole April 16, 1945, effective May 1, 1945
  
LIBRARY OF THE UNIVERSITY OF VIRGINIA
  
[title page]
  
[section]
  
Preface
  
Table of Contents

expand sectionI. 
DIVISION I.
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DIVISION II
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CHAPTER 1.
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CHAPTER 2.
expand sectionI. 
Article I. Council.
 II. 
Article II. Mayor.
 III. 
Article III. City Manager.
expand sectionIV. 
Article IV. City Treasurer.
 V. 
Article V. Director of Finance.
 VI. 
Article VI. City Attorney.
 VII. 
Article VII. City Purchasing Agent.
 VIII. 
Article VIII. Attorney for the Commonwealth.
 IX. 
Article IX. Commissioner of Revenue.
 X. 
Article X. Sinking Fund Commission.
 XI. 
Article XI. Officers and Employees Generally.
expand sectionI. 
Article I. Council.
expand sectionII. 
Article II. Mayor.
expand sectionIII. 
Article III. City Manager.
expand sectionIV. 
Article IV. City Treasurer.
expand sectionV. 
Article V. Director of Finance.
expand sectionVI. 
Article VI. City Attorney.
expand sectionVII. 
Article VII. City Purchasing Agent.
expand sectionVIII. 
Article VIII. Attorney for the Commonwealth.
collapse sectionIX. 
Article IX. Commissioner of Revenue.
 142. 
Sec. 142. Election; city assessor; vacancy in office; bond.
 143. 
Sec. 143. Compensation.
 144. 
Sec. 144. When to begin duties.
 145. 
Sec. 145. Duties generally; office; books and papers.
 146. 
Sec. 146. Books, forms, etc., to be used; city to furnish books, forms, stationery, etc.
 147. 
Sec. 147. Assessment of personal property — Listing governed by state law.
 148. 
Sec. 148. Same—Lists of valuations to be furnished by and returned to commissioner.
 149. 
Sec. 149. Same—Revaluation of property.
 150. 
Sec. 150. Same—Penalty for failure to make return; refusal to exhibit property.
 151. 
Sec. 151. State law followed as to land and personal property books.
 152. 
Sec. 152. Assessment when lot subdivided.
 153. 
Sec. 153. Licenses and license taxes—Assessing and issuing.
 154. 
Sec. 154. Same—Failure to pay when due; penalty.
 155. 
Sec. 155. Same—Commissioner to report delinquents to mayor.
 156. 
Sec. 156. Same—Mayor to cause delinquents to be summoned before court.
expand sectionX. 
Article X. Sinking Fund Commission.
expand sectionXI. 
Article XI. Officers and Employees Generally.
expand section3. 
CHAPTER 3.
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CHAPTER 4.
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CHAPTER 5.
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CHAPTER 6.
expand section7. 
CHAPTER 7.
expand section8. 
CHAPTER 8.
expand section9. 
CHAPTER 9.
expand section10. 
CHAPTER 10.
expand section11. 
CHAPTER 11.
expand section12. 
CHAPTER 12.
expand section13. 
CHAPTER 13.
expand section14. 
CHAPTER 14.
expand section15. 
CHAPTER 15.
expand section16. 
CHAPTER 16.
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CHAPTER 17.
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CHAPTER 18.
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CHAPTER 19.
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CHAPTER 20.
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CHAPTER 21.
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CHAPTER 22.
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CHAPTER 23.
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CHAPTER 24.
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CHAPTER 25.
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CHAPTER 26.
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CHAPTER 27.
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CHAPTER 28.
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CHAPTER 29.
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CHAPTER 30.
expand section31. 
CHAPTER 31.
expand section32. 
CHAPTER 32.
expand section33. 
CHAPTER 33.

  
Index
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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.)

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