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published by the City Assessor in the Land Books of the City <br />in the same manner as taxibie real estate, all the exempt <br />real estate. In ~e valuation of exempt real estate for <br />purposes of this section, artistic and historical significance, <br />shall not be taken into account. Any person aggrieved by the <br />assessment or the valuation of real estate for the purposes <br />of this section may apply to the City Assessor for correction <br />thereof. If the City Assessor advises that the assessment <br />or valuation is erroneous, ha ~-~ <br /> ~ s~± correct the same. Any <br />person aggreived by the ~ ~ ~ <br /> .~c~s~un of the City Assessor may <br />appeal to ~ne Circuit Court of the City of Portsmouth, as <br />provided in .... ' q8-~l~~ Co~ <br /> ~=~u~on _ ~ ~3, -~ of Virginia, 1950 as <br />amended. · <br /> <br />Section 2-33. <br /> <br />Time of~_o~}~t~ ' a~ministration of service <br />charge. <br /> <br /> The service charge imposed in Section 35-231 shall be <br />due and payable on June ls% of the fiscal year in which <br />billing ms made. <br /> <br /> The ~ <br /> se~_ce charge imposed in Section 35-231 shall be <br />calculated and billed by the Director of Finance of the City <br />of Portsmouth with payn_~ent made to the City Treasurer. <br /> <br /> This ordinance shall be effective from July 1, 1984. <br /> <br /> Adopted by the Council of the City of Portsmouth, Vir- <br />ginia, a% a meeting held August 23, 1983. <br /> <br />Teste: <br /> <br />City Clerk <br /> <br /> <br />