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7k~l ORDINANCE TO A~.II~ND Till; CODL; DF TIlE CITY OF PORTS~{OUTti, <br />· VIRGINIA, 1961, ~Y AMEND~N(; SECTION t0-47, PERTA. N~NGr ' TO <br /> PREPAi~TION, FOt¢l ANd DISPOSITION OF L~ND BOOK, AND BY <br /> :?~4ENDING SaL~ION 10-48, PERTAiN. lNG TO VALUATION OF NON- <br /> ~T~ABLE AND OTI~ER PROPERTY. <br /> <br /> Be ii ordained b~ the Council of the City of Portsmouth, <br />Virginia, that sections 10~47 and t0-48 of the Code of the <br />City of P6rtsmouth, Virginia, i961, be amended and reordained <br />to read as follows: <br /> <br />:Sec° 10-47. Preparation, form and disposition of land book. <br /> <br /> When preparing the land book 'the city assessor sha}l <br /> extend the taxes~ ~re are the <br /> t P tax bills and deliver the same <br /> to the city treasurer for proof and mailing. The form, of the <br /> land book shall be prescribed by ~ne city assessor, and each <br />:and every parcel of real estate shall be entered separately <br /> tnereon in tee name of the qwner taereof or in the name of <br /> .the owner of any interest Yherein. The land book shall be so <br /> <br />. arranged that real estate owned i)v white persons and real <br /> esta~e owned by colored persons shall be assessed SOparatei/~ - <br /> when possible, and ali real estate owned by the city, religious <br /> and fraternal societies ~md others -, *~ ~ <br /> ~xe,,~ from taxation shall <br /> be listed separately f~om ali other proi~orry assessed. No <br />assessment of any real estate shall be held re be invalit. <br />because of any error~ omission or irregula~ity in cnargin~ <br />such real estate upon the land book unless it be shown by the <br />person or persons contestzag such assessment that suzh error~ <br />omission om ~rregu!arit7 has operated tc the prejudice of his <br />or tl~eir righ['s. The orig~na! Of the land book shall be filed <br />in the office of the city assessor~ and copies thereof shall <br /> filed in the offices of the city rreasurer and the clerk of <br />-the cour~ of hustings for the ci~y~ No change, alteration or <br />addition to any entry appearing ~herein _ha~x~ "be made unless <br />authorized by law, The city assessor sbalt, upon the completion <br />of each annual assessment, certify on the land book~ on oati~ <br />that all real estate subject t~ taxation by the: city has bee~ <br />assessed by him at the fair market value tliereof an~ that there <br />are no ermrs on the face of the land .book. The city assessor <br />shall furn a~ ' taxation one copy of <br /> <br /> <br />