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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. 2-149. 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.)