Sec. 2-167. Same — Powers and duties.
The assessor of real estate shall have the general management
and control of the assessment of real estate for taxation in
accordance with the applicable state laws and subject to the
control of the city council. He shall annually assess for taxation,
at its fair market value, all real estate in the city not exempted
from taxation by the Constitution of Virginia and not assessable
for taxation by the state corporation commission, which shall
include all land, buildings, structures and improvements thereon
and all rights thereto and interests therein. He shall further
perform all other duties required by law to be performed by the
commissoner of revenue in respect to real estate assessments.
(11-6-61.)
