Chapter 2.40
COMMISSIONER OF REVENUE*

Sections:

2.40.010    Election – Vacancy in office.

2.40.020    Compensation.

2.40.030    Deputy commissioners.

2.40.040    Books, forms, office equipment, etc.

*Charter reference – Commissioner of revenue, § 18.

Cross reference – Bond of commissioner of revenue, SCC 2.15.010.

2.40.010 Election – Vacancy in office.

The commissioner of revenue for the city shall be elected at such time and in such manner as is or may hereafter be fixed by law. Any vacancy arising in such office shall be filled in accordance with the laws of this state. (Code 1964, § 10-23; Code 1985, § 12-37).

State law reference – Election of commissioner of revenue, Code of Virginia, §§ 15.1-40.1, 24.1-86.

2.40.020 Compensation.

For his services, the commissioner of revenue shall receive such compensation, payable monthly, as is approved by the state compensation board. (Code 1964, § 10-31; Code 1985, § 12-38).

2.40.030 Deputy commissioners.

The commissioner of revenue may, with the approval of the council, appoint one or more deputies, but he and his sureties shall be responsible for their acts. (Code 1964, § 10-32; Code 1985, § 12-39).

Charter reference – Appointment of deputy commissioner, § 19.

2.40.040 Books, forms, office equipment, etc.

The commissioner of revenue shall use the land and personal property books and other tax books and forms sent him by the State Department of Taxation as provided by law, unless lawful changes in such books and forms are directed by the council, in which case he shall use the books and forms prescribed and furnished by the city. He shall be furnished by the city with all other books, forms and all necessary printing, stationery, office supplies and equipment for the proper conduct of his office. (Code 1964, § 10-24; Code 1985, § 12-40).