Minutes 12/09/1969 - Laserfiche WebLink

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December 9, 1969 (2) The beginning of the tax year for the assessment of taxes on real estate shall be July the first, and the owner of real'estate on that day shall be assessed for the taxes for the tax year beginning on that day. All such real estate shall be assessed at its fair market value and the taxes for each year on such real estate shall be extended on the basis of the last assessment made prior to such year, subject to such changes as may have been lawfully made. (3) All duties that heretofore devolved upon the commissioner of the revenue of the city with respect to the assessment of real estate shall be transferred to and devolve upon the assessor appointed pursuant to this subsection. The assessor shall prepare the land books and extend the taxes thereon and perform all the duties required by law to be performed by the commissioner of the revenue in respect to real estate assessments. The clerks of the courts of the city shall furnish to the assessor the list of real estate transfers now required to be furnished to the commissioner of the revenue. (4) Notwithstanding the provisions of Section 58-895 of the Code of Virginia, the judge of the court of hustings of the city shall, annually, appoint for the city a board of equalization of real estate assessments, to be composed of three members, who shall be citizens and freeholders of the city The terms of such members shall commence on their appointment and shall expire on the thirtieth day of April of the year in which they are appointed. The appointing authority shall fill any vacancy for the unexpired term. The members of the board shall receive per diem compensation for the time actually engaged in the duties of the board, to be fixed by the council, and paid out of the treasury of ~he city; provided, however, the council may limit the per diem compensation to such number of days as in its opinion is sufficient for the completion of the work of the board. Such board of equalization shall have and may exercise the power to revise, correct and amend any assessment of real estate made by the assessor in the year in which they serve, and to that end shall have all the powers conferred upon boards of equalization by Chapter 19 of Title 58 of the Code of Virginia, and any acts amendatory thereof and supplemental thereto. Notwithstanding such chapter, however, the board of equalization may adopt any regulations providing for the oral presentation, without formal petitions or other pleading or requests for review, and looking to the further facilitation and simplification of proceedings before the board. (5) Any person aggrieved by any assessment made by the assessor or the board of equalization may apply for relief in the manner provided by Section 58-1145 of the Code of Virginia. (6) This subsection shall not apply to any real estate assessable under law by the State Corporation Commission. (7) All provisions of law relating to the assessment of real estate in cities not in conflict with the provisions of this subsection shall appIy to the assessment made pursuant thereto. § 2.13. Provisions for Penalties for Non-payment of Taxes. Any person failing to pay any taxes or licenses due to the City of Portsmouth shall incur a penalty thereon to be payable at such time or times as may be prescribed by ordinance of the City Council, provided such penalty shall not exceed the maximum, if any, which may be provided by general law. Interest at the rate of one per centum per month from the first day of the month next following the due date of the assessment shall be collected upon the principal of the taxes and levies then remaining unpaid; which penalty and interest and the cost of advertising or posting not exceeding One Dollar for each parcel of property advertised or posted, shall be added to the amount of the taxes due by such taxpayer. ARTICLE III City Council 3.01. Composition. The council shall consist of seven members to be elected by and from the city a~ large. § 3.02. Nomination of Candidates. (a) Candidates for the council under the provisions of this charter shall be nominated by petition. Any qualified voter of the city may be nominated as provided herein. Subject ~o the provisions herein, there shall be printed on the ballots to be used in any municipal election for the election of councilmen the names of all candidates who have been nominated by petition and no others. A nominating petition shall conform substantially to the following requirements. (1) Such petition shall state the name and place of residence of each person whose name is presented for a place upon the ballot, and shall request such person or persons to become a candidate or candidates for the office of councilmen for the City of Portsmouth. (2) Such petition shall be signed by_~at~ t~ast,~s~enty-~ive~aliFied electors of the city. (3) Each elector signing a petition may subscribe ~o one nomination for each of the places to be filled at the ensuing election, and no more.