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1970 Ordinances
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1970 Ordinances
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8/27/2001 12:50:29 PM
Creation date
6/28/2001 4:57:15 PM
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Ord/Resolutions
Year
1970
Ord/Resolutions - Type
Ordinances
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surer 'for proof and ~ail~r~. ~he form, of the land book shall be pre- <br />scribed by the el~y assessor; each mhd every ~arcet 'of ~ <br />s~.l be entered separately thereon mn' tile ~ of the o~mer thereof <br />Or in ~he na~ne of ~ ow~ of sany interest therein. ~ne land boom <br />shall be so arc, raged t~at all real estate o~med by the city, re] ~gious <br />and fraterr~l societies and others exe.~t from taxation shall be list- <br />ed separately fromall other property assessed. No assessment of <br />real estate shall be held to be invalid because of any error, om~ission <br />or i~reguiarity in ch~trging such real estate upon the land book tunless <br />it be sho~ by the person or persons contesting such assessment that <br />such error~ o.w~ission or irregularity has operated to the prejudice <br />of his or their rights. The original of the land book shalI be filed <br />in the office of the city assessor~ and copies thereof shall be filed <br />in the Off±ecs of 2he city treasurer ar~l the clerk of the court of <br />hustings for the city. No chmnge, alteration or addition to any entry <br />appearing therein shall, he ~made tunless authorized by law. The city <br />assessor sha~_l~ upon the completion of each annual assessment, cert-ify <br />on the land book~ on oath, that all real estate subject to taxation <br />by the c. ity ,has been assessed by him at the fair Farket value thereof <br />and that there are no e~rors on the face of the land hook. ~ne city <br />assessor shall furnish to the state depa~tment of taxation one copy <br />of the land book a~nd such other information regarding the assessment <br />as it may require. <br /> <br />SectioH 1~-53. Equalization of assessments - Hearings to be he~5. <br /> <br /> i~n order to equalize assessments of real estate annually, <br />th& city assessor shall hold hes~ings as often as tray be necesssa7 <br />between February first and M~mrch thirty-first in each year for the <br />purpose Of receiving such evidence as may be presented to himby ar~, <br />taxpayer with respect to the inequality of the assessment made of <br />the real estate o~ned by such taxpayer during the twelve-month period <br />endir4~ on the thirty-first day of Janum~y last ensuing. Any taxpayer <br />feeling aggrieved by any such assessment of his property .ray apply to <br />the city assessor for the equa2ization thereof on forms provided by <br />the city assessor for that purpose. <br /> <br />Section 10-57. Appointment and duties of board of equalization. <br /> <br /> There sb~ll be a ~_r~ of equalization as pro~zided in sec- <br />tion 2.12 of Chapter 471 of,the Act:s of the General Assembly of Vir- <br />ginia~ t970~ who s~,~l receive such per diem co--sensation for .the <br />time they ~e actually engaged in the duties of ~heir office at the <br />,ra~e~of ,fifty-fioi~tars per day, ~nd such per diem compensation ~ay'"'be <br />limited to such number of days as in the judgment of the council is <br />sufficient for the work of such board in s~y calendar year. Such <br />board shall proceed to hold its hes_~isgs d~ the month of April in' <br />each year and sb~ll consider all assessments originally ~de by the city <br />assessor d~ing the twelveT~.~.onth period ending on the thirty-first day <br />of Jar~ -,ast ensuing, givir~ precedence in o~der of hearing to <br />these assessments effective for the c~m~rent tax year. <br /> <br />· Section 10-61. PeT~lties wha~n city real estate taxes not ~aid on time. <br /> <br />In the event any installment of taxes on reat ~tate is not <br /> <br />-3- <br /> <br /> <br />
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