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~aenever it s~tt appe~ to t~e co~ssioner of the reva~ue t~ba~ any Person has.made payment of taxes on persor~l property e~rone- ousIy assessed and ms entitled to a refu2ad of such payment, he sb~lt file with the co~nci!~ t_~e director of f~2m. ce and the ~ity attormey a statement of the matter ~ad b~s reco~nendation that the refund be granted. All such actions oocurrir~ in ar~v one calendar month s~m!t be consolidated into and filed as one report. Section 10-41. Adoption of ~_~nu~_]. tax o~.inanoe. The coum~cil shall, at the first regular mee~Lng in May of each year or as soon thereafter as practicable, adopt a ts~x ordinance, which shall specify the amoun~ of per ~nnmm t~x which is to be levied upon the real s~nd persor~l property, and upon persons~ wit?~in the city, for the ensuing fiscal year. Section 10-44. Appoint~nt~ term, duties generally~ etc., of cit~ assessor. Such ~u~n~al assessment sb~ll be made by a single assessor appointed by the council for such purpose, who shall give_his entire time to the duties of his office. He shall hold office durLuo= the pleasm~e of the comncil. He sha!! be kno'~,~ as the city assessor, and he shall have ~11 the powers a~d duties prescribed by the laws of the state for assessors of real estate and all the duties now devolved upon the co~w~issioner of the rever~ue of the city with respect to the assessment of real estate for ts~xation shall be tr~msfermed to and devolve upon the city assessor upon his taking the oath of office. He shall on the first day of July ~n each year, or as soon thereafter as possible, prepare the lea'~ book, reflectinE all changes of assess- ments for tb~t tax yes~, s~nd perfo~ all other duties req ~uired by law to be performed by the con~=ssione~~ of the revenue with respect to assessment of real estate for taxation. Section 10~5. Procedure for amnual assessment of real estate. %~ne city assessor sb_~!l assess ammually for taxation at its fair ~rket value all real estate v.~t~bin the city subjecv to assess- ment by him, which sbzll include all la~s, buildir~s, stz~uctures and i~ovaments thereon s~d al! rights thereto and interest therein, mud he skalt have the rig~ht a~d power to do all things necessa~-y to assess such property. FLxcept ~1th resoect to new cor~struction and other cases 'where ~t]~e s~ ~ts~' ~t prgbt'iCgb~lg, ~s,~oh ~ ~ss~e'82~e[dts S~ii ~be comoleted not later than the thirty-f~l-,st day of Jsmm~y of the year preceding the tax year for which the Smme s~.i be effective, m~d taxes for each yea_~ on such real estate sb~ll be ~ade on the basis of the last assess- ment made prior to such year~ subject to such cb~ges as may b~ve been lawfully r~ade. Section 10~47. ~£epara~iona fozmmnd disposition of lmud book. %~en preparing the l~ud book the city assessor s~li extend 5n~ vax~, prepare the tax bills ar~ deliver the same to the city trea- -2-