§ 38. Commissioner of revenue.

The commissioner of the revenue shall be elected at the time, in the manner and for the term provided in § 18 of this charter. The commissioner shall give bond in such sum as the council may by ordinance prescribe, with surety to be approved by the council, conditioned for the faithful performance of all the commissioner's duties under this charter, and under any ordinance of the city. The commissioner shall perform such duties not inconsistent with the laws of the State in relation to the assessment of property and licenses as may be required by the council for the purpose of levying city taxes and licenses. The commissioner shall have power to administer such oaths as may be required by the council in the assessment of license taxes or other taxes for the city. The commissioner shall make such reports in regard to the assessment of both property and licenses, or either, as may be required by the council. The council may by ordinance require that all tax bills shall be made out by the commissioner of the revenue and delivered in such manner as the ordinance may prescribe. For all such services the commissioner of the revenue shall receive such compensation as the council may from time to time prescribe by ordinance in conformity with general law.

(Acts 2002, Ch. 685, § 1)

(Acts 2002, Ch. 685, § 1)