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The code of the city of Charlottesville, Virginia

containing the Charter as amended and re-enacted as a whole (approved March 14, 1908), the constitutional and legislative provisions of the state relating to cities, and the general ordinances of the city enacted as a whole August 6th, 1909, in effect September 1st, 1909
  
  
  

  
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Sec. 1033h. Assessment of property for municipal taxation
to be the same as that for State taxation.

In cities and towns the assessment of real estate and personal
property, for the purpose of municipal taxation, shall be the
same as the assessment thereof for the purpose of State taxation,
whenever there shall be a State assessment of such property.