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s~ribe the d~±es of such assessor~ may require that he give h~s entire t~me to the duties of his office~ may fix his com- pensatioa~ which shall be payable out of the treasu~y of the city, and may provide for such technical and clerical assistance as may be necessary and advisable and for the payment of any other expenses that may be properly incident thereto. The annual assessments shall be completed by the assessor by the thirty-first day of January of the tax year in which they are made. (2) The beginning of the tax year for the assessment of taxes on real estate shall be July the first, and the owner of real estate on that day shall be assessed for the taxes for the tax year beginning on that day. All such real estate shall be assessed at ~ts f~air market Yatue and the taxes for each year on such real estate shall be extended on ~he basis of the last assessment made prior to such year, sub- Ject to such changes as may have been lawfully made. (~) Ail duties that heretofore devolved upon the commissioner'of the revenue of the city with respect to the assessment of real estate shall be transferred to and devolve upon the assessor appointed pursuant to this subsection. The assessor shall prepare the land books'and extend the taxes theme- on and perform all the duties required by law to be performed by th~ commissioner of th~ revenue in respect to real estate assessments. The clerk~ of the courts of the city shall-furnish to the assessor the list of real esvate transfers now required to be furnished to the commissioner of the revenue. (~) Notwithstanding the provisions of Section 58-895 of the Code of Virginia, the Judge of the court of hust- ings of the city shall, annually, appoint for the city a board of equalization of real estate assessments, to be composed of three members~ who shall be c~tizens and freeholders of the city. The terms of such members shall commence on their appoint- ~ent and shall expire on the thirtieth day of April of the year in which they are appointed. The appointing authority shall fill ~ny Yacanc~ for the unexpired term. The members of the board shall receive per diem compensation for the time actually engaged in the duties'o~ the board~ to be fixed by the council, and paid out of the treasury of the city; pro¥~ded, however, the council may limit the per diem compensation to such number of days as in its opinion is sufficient for the completion of the work of the board. Such board of equalization shall have and may exercise the power t~ revise, correct and amend any assess- ment of real estate made by the assessor in the year in which they serve, and to t~at ~nd shall have all the powers conferred upon boards of equalization by Chapter 19 of T±tle 58 of the Code of Virginia, and any acts amendatory thereof and supple- mental thereto. NotwithStanding such chapter, however, the board of e~ualization ma~ adopt any regulations providing for the oral p~esentation, withou'~ formal petitions or other plead-