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184 <br /> <br /> (3) All duties that heretofore devolved upon tile commissioner of the revenue of <br />the city with respect to the assessment of real estate shall be transferred to and devolw <br />upon the asse~so~Bppointed pursuant to this subsection. The assessor shall prepare <br />the land books and extend the taxes thereon and perform all the duties required by law <br />to be performed by the commissioner of the revenue in respect to real estate assessments. <br />The clerks of the courts of the city shall furnish to the assessor the list of real <br />estate transfers now required to be furnished to the commissioner of the revenue. <br /> <br /> (4) Notwithstanding the provisions of .§58-895, of the Code of Virginia, the judge <br />of the circuit court ef h~stings of the city shall, annually, appoint for the city a <br />board of equalization of real estate assessments, to be composed of three members, who <br />shall be citizens and freeholders of the city. The terms of such members shall commence <br />on their appointment and shall expire on the thirtieth day of April of the year in which <br />they are appointed. The appointing authority shall fill any vacancy for the unexpired <br />term. The members of the board shall receive per diem compensation for the time actuall <br />engaged in the duties of the board, to be fixed by the council, and paid out of the <br />treasury of the city; provided, however, the council may limit the per diem compensation <br />to such number of days as in its opinion is sufficient for the completion of the work <br />of the board. Such board of equalization shall have and may exercise the power to revise <br />correct and amend any assessment of real estate made by the assessor in the year in <br />which they serve, and to that end shall have all the powers conferred upon boards of <br />equalization by Chapter 19 of Title 58 of the Code of Virginia, and any acts amendatory <br />thereof and supplemental thereto. Notwithstanding such chapter, however, the board <br />of equalization may adopt any regulations providing for the oral presentation, without <br />formal petitions or other pleading or requests for review, and looking to the further <br />facilitation and simplification of proceedings before the board. <br /> <br /> (5) Any person aggrieved by any assessment made by the assessor or the board of <br />equalization may apply for relief in the manner provided by Sec. 58-1145 of the Code <br />of Virginia. <br /> <br /> (6) This subsection shall not apply to any real estate assessable under law by <br />the State Corporation Commission. <br /> <br /> (7) Ail provisions of law relating to the assessment of real estate in cities <br />not in conflict yigh tile provisions of this subsection shall apply to the assessment <br />made pursuant thereto. <br /> <br />Section 2.14. Imposition of fees. <br /> <br /> Whenever, in the judgment of council, it is deemed advisable in the enforcement <br />of any ordinance or regulation, in the rendering of services or in the exercise of any .... <br />of its powers, it may establish and collect such fees and charges as it may find to <br />be reasonable therefor. <br /> <br />Section 3.02. Nomination of Candidates <br /> <br /> (a) Candidates for the offices of mayor and councilmen under the provisions of <br />this charter shall be nominated by petition. Any qualified voter of the city may be <br />nominated as provided herein. Subject to the provisions herein, there shall be printed <br />on the ballots to be used in any municipal election for the election of mayor and council~ <br />the names of all candidates who have been nominated by petition and no others. A nomina~ <br />~gl petition shall conform substantially to the following requirements: <br /> <br /> (1~ z~B~h petition shall state the name and place of residence of each person <br />whose name ~s p~Dsented for a place upon the ballot, and shall request such person or <br />persons to become a candidate or candidates for the office of mayor or councilmen for <br />the city of ~ortSmouth. <br /> <br /> (2) Sfinhl~pp~ition shall be signed by at lease one hundred and twenty-five <br />qualified electo~$~of the city and shall contain the residence address of each such <br />elector and an affidavit of any other such qualified voter who witnessed said signatures. <br /> <br /> (3) Each elector signing a petition may subscribe to one nomination for each <br />of the places to be filled at the ensuing election, and no more. <br /> <br /> (4) Such petition shall not be signed by any elector prior to the first Tuesda <br />in January of the year of such election, and such petition shall be filed with the clerk <br />of the h~stings circuit court of said city not later than the time fixed for the closing <br />of the polls on the ~-i~st Tuesday in March of the year of such election. <br /> <br /> (b) Any person whose name has been submitted for candidacy by any such petition, <br />shall file his acceptance of such candidacy with the clerk of the h~B~lngs circuit court <br />of said city not later than the time fixed for the closing of the polls on the first <br />Tuesday in March of the year of such election, otherwise his name shall not appear on <br />the ballot. The filing of such acceptance shall be deemed equivalent to the filing <br />of notice of candidacy under the general election laws of the State, and no other notice <br />of candidacy need be given by the person filing the same. <br /> <br /> (c) No person may be a candidate for the office of mayor and for the office of <br />councilman in the same election. <br /> <br /> (d) Candidates for the offices of mayor and councilmen shall appoint one campaign <br />treasurer and file the name and address of said campaign treasurer with the Portsmouth <br />Electoral Board and the State Board of Elections not later than the first Tuesday of <br /> <br /> <br />