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

the charter and the general ordinances of the city
  
  
  
  
  

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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.)