Evening star. [volume] (Washington, D.C.) 1854-1972, 1883-03-10
THE TRIENxraL ASSESSMENT LAW
Full Text Of the Bill ~ it Was Passed
hy Congress.

FUN Text Of tho bill a. IL Was Passed
hy Congress.
! The act "to levy an assessment OF the real
estate IN the District OF Columbia In the year 1888
and every third year thereafter, for purposes OF
| taxation, which became law during the closing
| hours OF the Congressional session which ended
sunday, comprises fifteen sections Its provisions
! In fun are as follows:
| That all zeal property, except as hereinafter
provided. Shall be assessed In the name Of
the owner, trustees or guardian thereof. All undi-
Saea Of ee may
person until the same Is divided accounting to
law, or has otherwise passed into the possession
ownership OF which is unknown. shall be assessed
| s'0vner unknown"
Sec 2 That real property shall be assessed and
valued In the year 1883. and every third year
Sec 8 That the Commissioners shall, on the
after as practicable, and every third year there
AFTER divide the District into not exceeding twelve
suRdistricts and shall sppoint one assessor to each
person SO appointed shall, within ten days after
receiving notice thereof ile with said Commits
with suficient surety to the acceptance OF said
that he win faithfully, diligently and lmpartlaly
him by law. And he shall, moreover, take and
subscribe an oath OF Office II any such appointee
|
| charge OF his dnties within I'VE days after such
qua the appointment shall be void and
other suitable person. who Shall qualify as above
Sec 4 That the Commissioners shall furnish
| each Of said assessors map and Textbook of the
/ respective subdistrcts which he is appointed to
assess and value, which shall contain an accurate
| list OF each tract, together with pertinent de-
scrpton OF the real property situate therein, and
| as far as may be known, the owner thereof, and
as may be necessary for a systematic statement OF
the property to be assessed. Upon the completion
OF the assessment each assessor shall deposit with
the assessor OF the district all MAPS fleld-bOoks,
surveys and plats, and all his notes and memo
Sec s. That real estate In Washington or George
| 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
Thereon, or parts OF lots, and upon the number OF
square or superficial feet in each square lot or
parts OF lot and IN the county the agricultural
lots by the square foot as in the city OF Washing
! ton.
Sec. g. That each assessor shall, in all cases.
from actual view, and from the best sources OF IN
! formation In his reach, determine, as nearly as
practicable, the true value OF each separate tract
money, and he shall separately estimate ST the
value OF all Improvements on any tract or lot and
snall note the same In his aeld book. which shall
De carried out as part OF the value OF such tract
each tract or lot.
| SeC IuaG 0aCl assessor snail, on or before the
first Monday OF June, 1883, and every third year
| thereafter. make out and deliver to the COmmlS-
soners, a return in tabular form. contained in a
book to be furnished him by said Commissioners,
OF the ownership, amount description and value
OF the real property subject to be lste1 for tax
alton In his district He shall also enter In sep
arate list pertinent description OF all property
exempt from taxation under the provisions OF ex-
| listing law, together with the ownership and use
true value thereof All real property, the owner
! ship OF which is not known, Shall be returned, as
to CIV ownership ah "n 1l,l OWL. r
knowingly neglect to perform any duty entoined
on him by law, or who shall consent to, or connve
at, any evasion Of the provisions OF this chapter
| whereby any property required to be assessed
shall be unlawfulIy exempt, or the valuation
thereof entered at less than It's true value, SHALL
ceeding 500 for each offense, which may be col
| lected from his bond aforesaid.
Sec g. That the assessor OF the District and the
i assessors herein provided for shall compose a
board OF equalization OF the real property, and
they shall convene at an office to be provided by
| 1888, and every third year thereafter. They
shall each take an oath fairly and impair
naily to eaualize the value OF the real
| Shall constitute quorum, and clerk, appointed
by the Commissioners, shall keep q Iul and
9e
| valuation made as aforesaid by the assessors, so
that each lot and tract, and the Improvements
| true value IN money; and Tor this purpose they
shall hear such complaints as may be made In re-
them they may raise the valuations OF such tracts
| or lot as. in their opinion, may have been re-
| turned below their true value, and reduce the
been returned above theft true value to such sum
as In their opinion may be the true value thereof:
put they shall not sdn;s the value
as made and returned by said assessors. All as
sessmentS and equalizations made pursuant to the
provisions OF this act shall be finally completed
and be reported 70 the Commissioners OF the
District on or before the first Monday OF August
of each year In which an assessment Is made.
Sec. 10. That each assessor shall be entitled TO
receive for each day necessarily employed in the
performance OF his duties the sum OF five dollars
for period not exceeding one hundred and afty
days
Sec. II. That the valuation OF the real property
made and equalized as aforesaid shall constitute
the basis OF taxation for the next succeeding pc
Rod OF three years, and until another valuation is
| made according to law.
Seq. IL That annually, on or prior to July first
the of the District shall take list or ali
real property which shall have become subject to
taxation, and is not On the tax-list, and aff1x
value thereon, according to the rules prescribed
Tor assessing real estate aud he shall make return
OF all new structures and additions TO improve
men,s OF old structures Of over one hundred dol
been included in the valuation OF the land on
which such structures have been erected specify
Ing the tract or lot OF land on which each OF such
structures has been erected, and the value which
has been added to such lot tract by reason OF
such structure, and the assessor shall add such
valuation to the assessment made on such tract or
Lot; and In the case OF the destruction OF any
structure from any cause, OF over 800 in value,
the value OF which has been 1nclu led in any
former valuation OF the tract lot on which it is
situate, the assessor shall determine and make re-
turn how much less valuable such lot or tract Is
by reason OF such destruction, and the assessor
shall deduct the same from the valuation OF such
tract or lot as 1t stands upon the list: Provided
That the OF the District OF Columbia shall
hear such complaints as may be made in respect
OF said assessments and determine the same be-
tween the first and third Monday OF July of the
same year, subject TO the approval of the Commits
siOners of the District.
Sec. ls. That If the assessor Of the District shall
learn that any 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, 1t shall be his duty at once
to assess such property for each and every year
after the passage OF this act for which it has es-
capped assessment and taxation, and report the
same to the collector OF taxes, who shall at once
proceed to collect the taxes arrears as other
taxes are collected: frrOptded, That no property
which has escaped taxation shall be liable to as
sessment and taxation under this section for a
period OF more than three years prior to such
assessment. sal
Sec. ID That the assessor of the District In the
discharge of any OF the duties devolved upon him
or the board Of by any provisions Of
this act, may administer all necessary OaJhs or
amrnations He shall have power to summon
the attendance of any person before said board or
himself, to be examined under oath touching such