Powers and duties of the city assessor.
Section 50
SEC. 50. Powers and duties of the city assessor.—There shall be a city assessor, who shall have charge of the department of assessment. The city assessor and his authorized deputies, who are empowered to administer any oath authorized to be administered in connection with the valuation of real estate for the assessment or collection of taxes, shall appraise and value all the real estate;/in the city, and assess for taxation all such real estate not expressly exempt, except machines, mechanical contrivance instruments, tools, implements, appliances, apparatus, and paraphernalia used for industrial, agricultural, or manufacturing purposes, which shall be excluded from such valuation and assessment whether or not attached to lands or buildings. He shall prepare and file with the city treasurer a list of the real estate so valued which is exempt from taxation and a separate list of-the taxable real estate.