§ 40-13. Annual assessment required; general powers and duties of assessor.  


Latest version.
  • (a)

    All real estate in the city not exempt from taxation by the state constitution and not assessable for taxation by the state corporation commission, as provided by law, shall be assessed annually for taxation by the assessor, beginning July 1, 1968.

    (b)

    It shall be the duty of the assessor and the assessor's agents to examine and assess annually, for taxation, at the fair market value thereof, all real estate in the city not exempted from taxation by the state constitution and not assessable for taxation by the state corporation commission, which shall include all lands, buildings, structures and improvements thereon and all rights thereto and interests therein, other than chattel interests, and they shall have the power to do any and all things necessary to assess such property.

    (Ord. No. 13, §§ 1, 9; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, §§ 16-33, 16-35)

    Charter reference— Authority of council to provide for annual assessments, § 12.01.

    Cross reference— Department of real state assessment, § 2-611 et seq.

    State Law reference— Real estate assessments, Code of Virginia, § 58.1-3200 et seq.

(Ord. No. 13, §§ 1, 9; Ord. No. 1106, § 1; Ord. No. 1577, § 1; Code 1961, §§ 16-33, 16-35)

State law reference

Real estate assessments, Code of Virginia, § 58.1-3200 et seq.

Charter reference

Authority of council to provide for annual assessments, § 12.01.

Cross reference

Department of real state assessment, § 2-611 et seq.