The City Assessor—His powers and duties.
Section 45
SEC. 45. The City Assessor—His powers and duties.— There shall be a City Assessor who shall have charge of the Assessment Department. He 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 and collection of taxes shall appraise and value at their fair market value all the real estate in the city, and assess for taxation all such real estate not expressly exempt, including machines, mechanical contrivances, instruments, tools and implements, appliances, apparatus and paraphernalia used for industrial, agricultural or manufacturing purposes when attached to land or buildings. He shall prepare and file with the City Treasurer before April first of each year a list of the real estate, machines, mechanical contrivances, instruments, tools and implements, appliances, apparatus and paraphernalia so valued which are exempt from taxation, and a separate list of the taxable real estate, appliances, machines, apparatus, mechanical contrivances, instruments, tools, implements and paraphernalia: Provided, however, That if any taxpayer desires to pay his tax before April first, the City Assessor shall furnish the City Treasurer, upon request, with a certified list of the assessed value of the taxable properties of such taxpayer pertaining to the year for which 'the tax is offered to be paid.