§ 33-38. Place and time.

(a)

It shall be the duty of the city assessor and collector of taxes or his authorized deputy, between the first day of February and the first day of April of each and every year, between the hours of 8:00 a.m. and 5:00 p.m. on weekdays, except Saturdays, to take at his office from any person who may appear before him a complete list or inventory of all property subject to taxation by the laws of the state and by the ordinances of the city held by such person in his own right or controlled by such person as agent, attorney, trustee, guardian, executor or administrator. The dates and times for rendition set forth herein may be extended by the assessor for good cause.

(b)

Assessments taken on other days and between other hours than those herein specified shall be valid.

(Code 1960, § 20-17)

Charter reference

Filing of inventory, Art. VIII, § 3.