The code of the city of Charlottesville, Virginia, 1965 : ::

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 state and with this Code and
other ordinances, rules and regulations of the city council not
inconsistent therewith. Any vacancy arising in such office shall
be filled in accordance with the laws of the state. He shall give
bond in such a sum as the city council may require. (Code
1959, § 2-142.)

[73]

For state law as to election and term of office, see Code of Va., §
24-167.

For charter provision providing for the election of a commissioner
of revenue, see Char., § 5.

Sec. 2-143. Compensation.[74]

The commissioner of revenue shall receive such compensation
as is provided by the statutes of the state. (Code 1959, § 2143.)

[74]

For state law as to salary, see Code of Va., § 14.1-57.

Sec. 2-144. When to begin duties.[75]

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 personal property
and list all other property of whatever character, except
real estate, subject to taxation and license, and to otherwise
discharge the duties of his office as prescribed by the laws of
the state, the Charter, this Code and other ordinances of the
city and the rules and regulations of the city council. (Code
1959, § 2-144.)

[75]

For state law prescribing time for beginning work, see Code of
Va., § 58-855. As to assessment of personal property, see Code of Va.,
§ 58-864.

Sec. 2-145. Duties generally; office; books and papers.

The commissioner of revenue shall perform all the duties
in relation to the assessment of personal property for the purpose
of levying the city taxes that may be ordered by the city
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 city council, or any committee thereof, the city
manager, the director of finance, the city attorney and the
city treasurer. (Code 1959, § 2-145.)

Sec. 2-146. Books, forms, etc., to be used; city to furnish
books, forms, stationery, etc.

The commissioner of revenue shall use the 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 city
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. (Code 1959, § 2-146.)

Sec. 2-147. 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 shall be followed;
provided, that no person shall be required to list for taxation

the items classified in section 58-829.1 or in section 58-832,
Va. Code Ann., as amended. (Code 1959, § 2-147; 12-28-65.)

Sec. 2-148. Same—Lists of valuations; personal property
used in connection with business, etc.

The commissioner of revenue shall furnish to each person
forms for list of valuations and such person shall, within the
time and in the manner therein mentioned, make out and
deliver to the commissioner sworn statements of all livestock,
automobiles, trailers, boats under five tons burthen, boat
trailers, tractors or other motor vehicles, and mobile homes
which such person is required by the laws of Virginia and this
chapter to list; and, such person shall also make out and
deliver to the commissioner sworn statements of all machinery,
tools and other tangible personal property used or
held in connection with any mining, manufacturing or other
business, trade, occupation or profession including furnishings,
furniture and appliances in rental units. (Code 1959, §
2-148; 2-7-55; 7-17-61; 12-28-65.)

Sec. 2-149. 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. (Code 1959, § 2-149; 7-17-61; 12-28-65.)

Sec. 2-150. Same—Penalty for failure to make return or
refusal to exhibit property.[76]

If any person shall fail within the time mentioned in this

101

chapter to deliver the lists in the manner prescribed therein, or 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 be
fined not less than ten nor more than one hundred dollars.

In addition to the foregoing, for failure to file a return listing
personal property within the time or in the manner prescribed by
section 2-148 and applicable state law, there is hereby imposed a
penalty in the amount of ten percentum of the tax assessable or
due on such property, or two dollars, whichever is greater. (Code
1959, § 2-150; 10-1-73, § 1.)

[76]

For similar state law, see Code of Va., § 58-875.

Sec. 2-151. State law followed as to personal property books.

The personal property books shall be made up, examined,
certified and delivered as provided by the laws of the
Commonwealth of Virginia. (Code 1959, § 2-151.)

Sec. 2-152. 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 a 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.
(Code 1959, § 2-152.)

Sec. 2-153. Same — Penalty for failure to pay when due.

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
percentum of the amount of the license tax then due. Such
penalty shall be assessed and paid along with the license tax and
shall become a part of the license tax. (Code 1959, § 2-153.)

Sec. 2-154. Same — Commissioner to report delinquents to
city manager.

It shall be the duty of the commissioner of revenue to report in

102

writing to the city manager each month all cases of default in the
payment of a license tax, as soon as they come to his knowledge,
and if there be no default, he shall so report. (Code 1959, § 2-154.)

Sec. 2-155. Same — City manager to cause delinquents to be
summoned before court.

It shall be the duty of the city manager immediately upon
receipt of the report required by section 2-154 to cause such
delinquents to be summoned before the judge of the municipal
court to show cause why they should not be fined under the
provisions of the license tax ordinance. (Code 1959, § 2-155.)

[72]

As to real estate assessment, see §§ 2-164 to 2-172.6.

	CHAPTER 2. The code of the city of Charlottesville, Virginia, 1965 :

University of Virginia Library

Article IX. Commissioner of Revenue.[72]

Sec. 2-142. Election; city assessor; vacancy in office; bond.[73]

Sec. 2-143. Compensation.[74]

Sec. 2-144. When to begin duties.[75]

Sec. 2-145. Duties generally; office; books and papers.

Sec. 2-146. Books, forms, etc., to be used; city to furnish books, forms, stationery, etc.

Sec. 2-147. Assessment of personal property—Listing governed by state law.

Sec. 2-148. Same—Lists of valuations; personal property used in connection with business, etc.