Laserfiche WebLink
AN ORDINA~NCE TO A~¢END SECTIONS 8-1.56 AND 8-1.59 OF THE CODE <br />OF THE CITY OF PORTSI~OU~{, VIRGINIA, 1951, AS ~ENDED DECE~- <br />BER 2?, 1960, TO PROVIDE FOR PREPAPJkTION OF THE L~ND BOOK BY <br />THE CITY ASSESSOR. <br /> <br /> Be it ordained by the Council of the City of Portsmouth, Virginia, <br />that Sections 8-1056 and 8-1.59 of the Code of the City of Portsmouth, Virginia, <br />1951, as amended December 27, 1960, be amended and reordained to read as follows: <br /> <br />Section 8-1.56. City Assessor - Appointment, Powers and Duties. <br /> <br /> Such annual assessment shall be made by a single assessor appointed by <br />the Council for such p~lrpose, who shall give his entire time to the duties of <br />his office. He shall hold office during the pleasure of the Council. He shall <br />be known as the City Assessor and he shall have all the powers and duties pre- <br />scribed by the laws of this Commonwealth for assessors of real estate and all the <br />duties now devolved upon the Commissioner of the Revenue of the City with respect <br />to the assessment of real estate for taxation shall be transferred to and devolve <br />upon the City Assessor upon his taking the oath of office, and he shall on the <br />first day of January zn each year thereafter, or as soon thereafter as possible, <br />prepare the land book~ reflecting all changes of assessments for that tax year, <br />and perform all other duties required by law To be performed by the Commissioner <br />of the Revenue with respect to assessment of real e~zaze for taxation. <br /> <br />Section 8-1.59. Land Book - Preparation, Form and Disposition. <br /> <br /> When preparing the land book the City Assessor shall extend the taxes, <br />prepare the tax hills and deliver the same to the City Treasurer for proof and <br />mailing. The form of the land book shall be prescribed by the Director of Finance <br />and each and every parcel of real estate shall be entered separately thereon in <br />the name of the owner thereof or in the name of the owner of any interest therein. <br />The land book shall be so arranged that real estate owned by white persons shall <br />be assessed in one part of the book and real estate owned by colored persons shall <br />he assessed in another part of the book~ No assessment of any real estate shall <br />be held to be invalid because of any error, omission or irregularity in charging <br />such real estate upon the land book unless it be sho~ by the person or persons <br />contesting such assessment that such error, omission or irregularity has operated <br />to the prejudice of his or their rights. The original of the land book shall be <br /> <br /> <br />