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Section 8-t~58. Notice of Increased Assessments. 1%q%enever the assessment of any real estase is increased by the City Assessor, he shall give wriz~en notice thereof to the owner in whose name such property is listed by mailing th~ notice ~,. thc last known post office address of such o%vner or person having an interesz in the property, but the validity of such assessment shall not be affected by any failure 5o give or receive such notice, Every such notice shall contain the assessed value of such real estate i~nediately preceding such lncreaseo Section 8-1.59. Land Book - Preparation Form and Disposition, Upon receipt of notice of all changes of assessments from the City &ssessor as provided in Section $-1.56, the Commissioner of the Revenue shall prepare land book. extend the Laxes and prepare an~ mail the tax bills. ~e form of the ~and book shall be prescribed by the 3irector of Finance and each and every parcel of real estate shall bs entered separately thereon ~n the name of the owner there- of or tn the name of the of'net of any ~nterest therein. The land book sha~l be so arranges that real estate owned by white persons shall be assessed ~n one part o! the book and real estate o%~ed by colored persons shall be assesse~ in another part of the book. ~o assessmen~ of any real es~a~e shall be held to be invalid because of any error, omission or irregularity in charging such real estate upon the land book unless it be shown by the pers(~n ,~r persons confesting such assess- meat that such error, omiss~on or irregularity has operated ~o the prejudice of his or their rights° The original of the land book shall be filed in the office of the Comn~issi~ner o? the Revenue aaa copies thereof shall be filed in the offices of the City Assessor. the City Treasurer and the Clerk of the Cour5 of Hustings for the City of Portsmouth. and no change~ alteration or addition to any entry appearing therein shall be made unless authorized by iaw~ ?he City Assessor shall, upon the completion oi each annual assessment~ certify on the land book~ on oath, that all real esnat~ subject ~o taxation by the City has been assessed by i~im at the fair market value thereof and that there are ne errors on the face of the land book. k~e Co~missioner of the R~venue shall furnish to the State Departmen~ of ~axation one copy of the land book and such other inform~ati,~n regarding the assessment as mt may require. Section 8-!~80. Valuation o~ Non-Taxable and Other Properry~ ?ne City Assessor shall also assess at its fair marke~ value, in a sepa- rate book kept for that purpese, all real esnaze belonging 5c the City of Porss- mouth religious and fraternal societies ana oth~rs exempz from taxation. ~e shall review all assessments m~de by the State Corporation Co=~miss~on of Vir- ginza and compare the same with the assessmenzs o~ comparable property in the City and info~ the State Corporation Commission of any discrepanczes and in- equities in the asscssmenzs, Section 8-1~61o Effective Date of Assessments Every annual assessment shall be effective on the first day of January of the year for which the assessmen~ is made ant the taxes and other charges shall be extended on the Dasis of every such assessmenVo ~he beginning of the