National Republican., 1883-02-21
A Reassessment Of All Real Property to be
Made,
Which will Equalize the Values and
Bring in More Revenue.
The Senate Amendment to the Bin Which Passed The
House.
Full Text OF the Provisions Relating 10
assessing Real Estate"


for such legislation does not admit of n ques-
tion. Values should be equalizcd and, while
this will be accomplished by the bill, 1t will
also add to the revenue of the district large
sum, which will como principally from the
wealthy land owners, the class best able TO
bear il, who have for the last four years at
least reaped the benefit Of holding real estate
which is worth from five to ten times the
amount at which il has been taxed. The bill
is rs follows:
SIC 4. That all real property In the District OF
Columbia shall be Gssesscf and vaued in the year
eighteen hundred and egnty.thrce, and every
third year thereafter as herein provided, =,
SEC 8. That the commissioners OF the District OF
Columbia shall, on the second Monday Of March,
eighteen hundred aud eighty-thrcr, or as som
thereafter ns practicable, and every third year
thereafter, divide the district into not exceeding
twelve subdistrets, and shall appoint one assist.
ant assessor to each subditrct, who shall be u
resident thereof Each person 50 appointoi shall
within ten days after receiving notice thereof file
with snld commissioners his bond, payable to the
United States, with sufficient sutety to the accept
ance Of snid commissioners, In the sum Ofs2OOO,
conditioned that he will faithfully, diligently and
impartially perform nll and singular the dut es
CnjOined upon him by law. And lie shall, more
over, take aud subscribe nn oath of Oii c. II any
such HppDinteo shall fail TO quail y as aforesaid
within the Time prescribed OF shall iail 10 enter
after such qualification, the appointment snail be
void, aud the commissioners shall iortlwith np.
point another suitable person, who shall qualify
as above provided.
SEC 0. That the assessor Of the district shall
furnish each OF said assistant assessors map and
field book of the respective Subdistricts which ne
| is appointed TO assossnud value, which shall con.
tain an accurate list OF each trnct In numerical
order as TO lots and squares, sections or subdiyi'
sions, as the case may be, together with peril.
nent description OF the real property situate
therein, and, as far as may he known, the owner
thereof, and also such blanks, forms, books, SUR
veys, and rlats as may be necessary for syste.
matte statement of the properly to he assessed.
! Upon the completion of the assessment each as.
Ill stt,In hail ,Ftt nf
the district all maps, field books, surveys, aud
plats aud all his notes and m morlnda thereof.
SEc7 Tint real estate in Washington oEGeorge-
| town, except such as is now or may hereafter be
exempt by law from taxation, shall be assessed
| according TO the number Of the squares and lots
| thereof, or parts Of lots, and upon the number Of
square superficial feet in each square or lot, or
| parts OF lot and in the county the agricultural
! lands shall be assessed by the acre ana suburban
lots by the square foot as In the city Of Washing
! ton.
SEC. $. That each assistant assessor shall, in all
cases. from actual view, aud from the best sources
oil information in, his reach determine MS nearly
as practicable, the true value of each p!rate
tract or lot of real property in his district in law
| full money. and he shall separately estimate the
value OF all improvement on any tract or lot, and
| shall note tho same In his field book, which shall
be carried out MS part ut the value OF such tract
or lot, and he shall also return the dimensions of
| each tract or lot.
SIC. 0, That each assistant assessor shall, on or
| before the first Monday Of june, 1888, and every
third year thercn or, make out ana deliver to the
assCssl Of the district II return IN tabular form,
| contained In n book to be fu uishCd him by said
| assessor, of the supposed ownership, amount, de-
! scrptiOn, and value Of the real property subject
to be listed for taxation In his district, numCTi-
caly arranged rs TO lots and squares, sections or
subdivisions lie shall also enter in sepala ate list
II pertinent description ofall property exempt from
taxation under the provisions Of existing law, to-
| gether with the ownership and use OF the same,
aud shall estimate and return the true value
thereof All real property. the ownership of which
Is not known, shall be returned as to ownership,
SEC. TO- That every assessor who shall refuse or
knowingly neglect to perform any duty enjoincd
on him by law, or who shall consent TO, or con.
nve at any evasion of the provisions of this chap:
| ter whereby any property required to,beIS
| shall be unlnwfully exempt, or the valuation
thereon entered S.ess than It's true value, shall.
on eonylGtton thereof be liable 70 ilGc not ex-
ceedinE $500 for cnch ofense, which may DO coll
! icc;ed ON his bond aforesaid
SEC. IL. That the assessor of the district and The
assistant assessors herein provided for shall com
pose board of equalization Of the real property,
| and they shall convene ut Gn Office to be pro-
day of June, 1885, and every thild year
thereafter. They shall each take nm oath
fairly and impartialiy to equaii2e the value
Any seven of them shall constitute a quorum,
and clerk, appointed by the commis.
misoners shall keep a full and accurate account
of their proceedings ami orders. Tney shall i'm.
mediately proceed TO equalize the valuation made
ns aforesaid by the assistant assCssors SO that each
| lot and tract, and the Improvements thereon shall
be entered upon the tax list at their true value in
money; and for this purpose they shall hear such
complaints as may be made in respect of said
assessment and in determining tn en- lhoy may
raise the valuations of such tracts or lot as, in
| their opinion, mny have been returned below
their true value, and reduce the valuation Of such
as they may believe to have been returned above
| their true value TO such sum as, in their opinion,
may be the true value thereof; but they shall not
reduce the aggregate value of the real property
below the aggregate value thereof rs made and
returned by said assistant assessors
SEC. ~. That each assistant assessor shall be en-
titled to receive. for each day necessarily employed
! In the performance of his duties the sum of 1--WE
dollars, for period not exceeding one hundred
SEC. lS. That the valuation of the real property
made and equnli1ed as aforesaid shall constitute
the basis OF taxation thereon for the next succeed
Ing period OF three years, and until another yalu-
alton is made according to law except as herein
after provided
year. other than as hereinbefore provided for the
assessment of real estate, the assessor of the dis
trict shall take list Of all real property which
Eshall have become subject 10 taxation, and is not
on the tax list and ai1iX value thereon, accord
ing to the rules prescribed for assessing real
estate and he shall make return of all new
structures and additions to or Improvements of
old structures Of over one hundred dollars in
value, the value of which shall not have been in
Guided In the valuation of the land on which
such structures have been erected specifying the
tract or lot of land on which each of such struct-
ures has been erected, and the value which has
been added TO any such lot or tract by reason OF
such structurei and the inspector of buildings
shall report to the assessor of the district monthly
! all building and improvement permits granted in
the district and the estimated value of same and
the assessor shall add such proper valuation to the
assessment made on such tract or lot; and In the
case Of the destruction oft any structure from any
cause, of over one hundred dollars in value the
| value of which has been included in any former
valuation of the tract or lot on which II is situate
the assessor shall determine and make return how
much less valuable such lot or tract ia by
reason OF such destruction, and the assessor
shall deduct the same from the valuation of such
tract or lot as II stands upon the list: hOuided
That the assessor of the District of Columbia
shall hear such complaints as may be made in
respect of said assessments, and determine the
same between the first and third Monday of July
| OF the same year subject 10 the approval of the
| commissioners Of the district
SEC 10. That II the assessor Of the district shall
learn that any real property liable TO taxation
has been omitted from the assessment for any
previous year or years, or has been so assessed
that the assessment was void, II shall be his duty
at once to assess such property for each and
every year for which II has ESCAPED assessment
and taxation, and charge up or carry out an as
sessment against said property equal to and in
accordance with the assessment that would have
been charged against said properly had II been
properly listed and assessed at the time II should
have been under the PROVISIONS Of the laws gov.
crning the assessment and taxation of real prop
erty, and TO place the same upon the tax list
and tho collector OF taxes shall at once proceed
to collect tho taxes SO in arrears as other taxes
are collected, but without back penalties or in.
terest thereon: PrOUtded, That no property which
has escaped taxation shall be liable TO assess
ment and taxation under this section for period
OF more than three years prior TO such assess.
meni ana pr0glded Jather That no real estate
ton where the same has changed ownership
other than by VIII, inheritance or gift.
SEC, TO- That the assessor OF the district in the
discharge Of any of the duties devolved upon him
or the board Of equal zatlOn by any provision,
OF this act, may administer all necessary oRths
or ailirmntions. lie shall have power 10 summon
the attendance OF any person before said board
or himself to be examined under oath touch inf
| Il M ha mn