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The code of the city of Charlottesville, Virginia, 1945 :

the charter of the city and the general ordinances of the city ; enacted as a whole April 16, 1945, effective May 1, 1945
  
  
  
  
  

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Article IX. Commissioner of Revenue.
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Article IX. Commissioner of Revenue.

                             
§ 142.  Election; city assessor; vacancy in office; bond. 
§ 143.  Compensation. 
§ 144.  When to begin duties. 
§ 145.  Duties generally; office; books and papers. 
§ 146.  Books, forms, etc., to be used; city to furnish books, forms, stationery,
etc. 
§ 147.  Assessment of personal property—Listing governed by state law. 
§ 148.  Same—Lists of valuations to be furnished by and returned to
commissioner. 
§ 149.  Same—Revaluation of property. 
§ 150.  Same—Penalty for failure to make return; refusal to exhibit
property. 
§ 151.  State law followed as to land and personal property books. 
§ 152.  Assessment when lot subdivided. 
§ 153.  Licenses and license taxes—Assessing and issuing. 
§ 154.  Same—Failure to pay when due; penalty. 
§ 155.  Same—Commissioner to report delinquents to mayor. 
§ 156.  Same—Mayor to cause delinquents to be summoned before
court.