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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.)