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AN ORDInaNCE TO kW~D SECTIONS 10-36, 10-37, 10r38, 10-41, I0-44~ 10-45, 10-47, 1~53, 10-57, 10-61 ~ t~62 OF ~ CODE OF ~ Ci~' OF ~RTS- MO~, ~GI~&, 1961,' ~SING ~ G~ 0~I~ OF ~ Ci~ P~.- T~g ~ ~ ASS~S~ A~ T~TION OF R~ ~ P~L ~ROP~. Be it ordained by t e Co~uncml of the Cz~y of Portsmouth, Vir- 1. To~t Sections 10-36, 10-37~ i0~38, I0-4t~ 10-44~ !0-45~ 10-4~, 10-53, ~0-5~.~ 10,~1 and 10-~2 .f the rode of - ~t o ' ~ ~he C~..~y of Ports- ~uth, V~gi~, 19~ be ~end~ ~d r~da~ 'to read as ~ilows: Section 10-36. Preparation of ass?ssm~ts of_ _persons s~nd prover_... d~ivery of prope~y assessments to c_vyvr_easur~. The commissioner of the revenue shall proceed, e.~]ually, on the first day 'of January, zo .rake assessments of all personal proper~y, other tbs~ personal property of public service companies which is assess- ed by the State Corporation Co~mission, subject to taxation by the pro- visioP~s of this Code or other ord~psances of the city in the same and fo~ as ~s required by the re'~enue laws .of the state. He shall re- cord such assesa_eents, upon separe~.te rolls or boolas of asses~ents for the city, ~ing the necessary complete copies thereof· He shall de- liver to the city treasurer a copy of the record of assessments of per- sor~mi property on or before Septa~er 1, 197C, and on or before the fifteenth day of },~y in 1971 and each year thereafter. He sP.~.ll deliver to the city vreas~rer copies of the records of assessmenus of personal property of public service companies which are assessed by the State Corporation Co.rm_~ssion within thrifty days after he receives the seine. Section 10-37. Chsa~in_~ off a~i correction of ~n.vaid delinquent vexes for ~ersoP~t property. The commissioner of the reve~e is hereby authorized to cb~e off or correct, from t~me to time, such ~npaid arid outst~ndi~ de!ir~uent taxes for persons_! property as Pay be found to l~ve been erroneously or incorrectly assessed. ~ior to any such action~ the co_~_ssioner of the revenue shall file with the council, the director of fine, ce and the city attorney a statement of the ~atter, and no such action sb~lt become fir~i until the expiration of ten days ~om the date tb~t the aforesaid state- ment shall have been received by council in regu~a~ session. Ail such actions occurrir~ ~n any one calendar month shall be consolidated ~nto s~d file~ as one report. Section 10-38. Re~o_ ~ and reco~en~atlons =s ~o r~5.ds ol~_personal er?_- per~y erroneously assessed.