Sec. 1. - [Authority.]
The city council may, in its discretion, in lieu of the means and methods now prescribed by law, provide by ordinance for the annual, biennial, triennial, or quadrennial assessment and reassessment and equalization of assessments of real estate for local taxation, and to that end may establish a city real estate assessment office or authorize the city manager to establish a city real estate assessment office and appoint as assessors one or more persons whose duty it shall be to assess and reassess for taxation the real estate within the city, to equalize such assessments, to perform those duties in connection with such assessments and reassessments imposed by general law upon the commissioner of the revenue, and to discharge such other duties in connection therewith as may be prescribed.
(Acts 1986, Ch. 18, § 1)