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Article IV (B). C~mmissioner of the Revenue. Sec. 8-1.35. Assessments of persons and property. _~"ne Commissioner of the Revenue shall proceed, annually, on the first day of January, to make assessments of all persons and property subject to taxation by ordinance, in the same manner and form as is required by the revenue laws of the CoMmonwealth of Virginia. He shall record the said assessments, upon separate rolls or books of assessment, for the city, making the necessary complete copies thereof, and he shall deliver to the City Treasurer a copy of the record of assessments of real property on or before ~arch first of each year, and a copy of the record of assess- ments of personal property on or before September first of each year. If the Commissioner of the Revenue shall fail to deliver to the City Treasurer the copies of assessment rolls or books on the days mentioned in this sec- tion, he shall be subject to a fine of ten dollars for every day thereafter that he shall fall to complete and deliver the said rolls or books to the City Treasurer, as aforesaid. Sec. 8-1.36. Delinquent personal property taxes erroneously assessed. The Commissioner of the Revenue is hereby authorized to charge off or correct, from time to time, such unpaid and outstanding delinquent taxes for personal property as may be found to have been erroneously or incorrectly assessed. Prior to any such action, the Commissioner of the Revenue shall file with the council, the Director of Finance and the City Auditor a statement of the matter and no such action shall be- come final until the expiration of ten days from the date that the aforesaid statement shall have been received by council in regular session~ All such actions occurring in any one calendar month shall be consolidated into and filed as one report. Sec° 8-1.57o Refund of personal property taxes erroneously assessed. ~henever it shall appear ~o the Commissioner of the Revenue that any person has made payment of taxes on personal properzy erroneously assessed and is entitled to a refund of such paymenT, he shall file ~ th the council, the Director of Finance and the City Auditor a statement of the n~tter and his reco~endation that the refund