City of Fredericksburg, VA Commissioner of the Revenue

[Code 1991, § 2-181]

The Commissioner of the Revenue shall begin annually as soon as the annual tax ordinance is passed and proceed without delay to make out a correct list of all the improved and unimproved lots and parts of lots in the City, with the names of the several owners thereof opposite thereto, and enter such list in a book to be called the land book, in which he shall set forth, opposite the names of the owners, in as many columns as may be necessary, the number of each lot conforming to the plan of the City, the name of each lot with its improvements, and the amount of tax at the legal rate and a note of the source of title in case of transfer. In ascertaining the value he shall be governed generally by the value as it appears on his land book of the next preceding year, but he shall add in his book the value of any addition to or improvement on any old building, and of any new building whenever there is such upon any lot, and shall, in respect to any land or building, supply any omission in his land book.

When real estate is sold for taxes, if it be purchased by an individual, the commissioner shall note on his land book the quantity of land sold and to whom, but he shall continue the land or lot upon his book in the name of the former owner, until the purchaser obtains a deed therefor.

Annually, the Commissioner of the Revenue shall begin immediately after the beginning of the fiscal year to ascertain the persons and personal property and other subjects liable to taxation by the City. To ascertain such persons and personal property and other subjects, he shall call upon every person in the City having such property in his possession or care for a list thereof, and upon every person therein chargeable with taxes for a list of the subjects on account of which he is chargeable or which are liable to taxation. The commissioner shall endeavor by asking proper questions to have in such lists a correct and true statement of the persons, personal property, and other subjects liable to taxation which were in the possession or care of each person on January 1 preceding. The answers to the commissioner's questions shall always be on oath.

The Commissioner of the Revenue shall annually make a book, to be called the book of personal property, in which shall be entered the names of the owners of personal property as defined in the state tax code, or other subjects liable to taxation. The value of such personal property shall be stated, and, in all other respects, the statement shall conform to the book prescribed by the state department of taxation for the commissioners of the revenue for the state, so far as it may be applicable to this City. Opposite the name of each person shall be extended the whole amount of City tax due from him.

The commissioner, after completing the land book, and book of personal property, shall make fair copies in the number required by law. At the foot of each copy he shall make and subscribe the following oath: "I, A.B., Commissioner of the Revenue for the City of Fredericksburg, do swear that, in making out the foregoing book, I have, to the best of my skill and judgment, faithfully pursued the ordinances of the City describing the duties of the Commissioner of the Revenue." The oath shall be sworn to and subscribed before a notary.

The copies of the land book, sworn to as set forth in Subsection E of this section, shall be delivered by the commissioner, on or before March 15 of each year, to the treasurer, who shall keep a copy of each book in his office.

The copies of the book of personal property, sworn to as set forth in Subsection E of this section, shall be delivered by the commissioner, on or before March 15 of each year, to the treasurer, who shall keep a copy of each book in his office.

If, after the delivery of the copies of the land book and book of personal property, the commissioner ascertains that any merchant or other person, by reason of his beginning business after the usual period of assessment, or from any other cause, is liable for City taxes or licenses, which could not be, or were not, entered on the books, he shall furnish the treasurer with a statement showing the name of the person liable for such taxes or licenses, the amount thereof, and on what account.

The Commissioner of the Revenue shall, after completion of his books, report to the City Manager the total amount of taxes and licenses to be paid to the City, as well as all additional taxes or licenses he may assess after the completion and delivery of his books.

The Commissioner of the Revenue shall annually report to the City Council and the City Manager and present a statement of the total amount of taxes and licenses assessed during the preceding fiscal year.

The Commissioner of the Revenue shall report regularly each month to the City Council and to the Chief of Police any person doing business without having paid in full his City license.