Evening star. [volume] (Washington, D.C.) 1854-1972, 1891-01-15

MI. Butterworth Presents q New Plan for
Regulating District Taxes.

shall be annually assessed for taxation at its
current selling value. which shall be deter
mined as herein provided.
The current selling value Of distinguishable
Improvements to land shall be ascertained by
taking the statement under oath Of the owner
or builder as to the full actual cost thereof and
deducting therefrom n reasonable amount for
any notable depreciation. Where said statement
cannot be secured and where accurate data as
70 cost and present value is not ohtainable,
then said improvements shall be assessed at
such sum as sound judgmen would indicate after
consideration OF all facts obtainable bearing
upon the matter.
The current selling value OF land. exclusive
OF distinguishable improvements thereon shall
be determined by multiplying by twenty it's
current annual rental value. Provided. how
ever. that when il becomes well established as
fact that the current annual rental
values OF a locality relate TO the current sci
hing values in a less ratio than one to twenty,
then nineteen, eighteen, seventeen or sixteen
may be taken as the proper multiple in lieu of
twenty after making a number of comparisons
of selling values with rental values 10 deter
mine which multiple gives the correct proper
tion. Provided further: That no real property
shall be assessed at less than the highest price
at which il has been or shall hereafter
be sold. unless a notable depreciation in it's
value since said sale shall be shown az a fact
and no land shall be assessed at less than its
full potential value. shown by comparison
with the highest prices paid FOR neighboring
lands IN sand comparison, making due allow
ance for relative value. Growing crops on
agricultural land shall not be assessed.
ASSESSOR AND supAssEssoRs.
The Commissioners of the District Of Co
lumbia shall, upon the Recommendation Of the
District assessor. appoint five acceptable per
sons, residents of the District of Columbia, as
subassessors. who shall each receive a salary Of
81 GOO annually. and one acceptable person resi-
dent of the District of Columbia. an additional
assistant assessor. who shall receive a salary of
$500 annually; and hereafter all assistant
assessors subassesSors and clerks in the District
assessors Office shall hold office at the pleasure
of the District assessor.
The subassessors shall return to the District
assessor statements OF all facts required under
the provisions of this act in relation to
lands and improvements thereon in the
District of Columbia. and they and
the assistant assessors shall assist the
District assessor in the discharge of
his official duties in such WAYS as he NAV direct
Each tenant. owner duly authorized agent
of an owner Of real property in the District of
Columbia shall give 10 the District assessor or
to any subassessor information, under oath as
to facts as required under the provisions of
this act.
FACTS TO BE SHOWN.
1t shall be the duty of the District assessor TO
prepare each year an assessment list in tabular
form showing facts determined pursuant to the
provisions of this act as TO each piece OF parcel
CT real property in the District Of Columbia, as
follows:
First The number of each lot and the name
OF the tract or number Of the square in which
located.
Second. The streets or highways on which
each lot is located and the number assigned TO
each house thereon.
Third. The front width and depth and num-
Der of square feet contained therein, or num-
Der of acres contained therein.
Fourth. The owner thereof. If known.
Fifth. The actual annual rental payable for
land and improvements, if rented.
Sixth. The actual annual rental payable for
land, exclusive OF improvements. if rented.
Seventh The current annual rental value of
land. exclusive of improvements.
Eighth. The highest price at which pre-
viously sold and year in which said sale was
made.
Ninth. The current selling value of land
Tenth. The current selling value Of improve
ments.
Eleventh. The total current selling value of
land and improvements.
Twelfth. A column of remarks" which shall
make such explanations NAV be necessary
| and shall contain the words exempt from tax
alton where the property is legally exempt,
| and over columns nine, ten and eleven shall be
the words Assessed for taxation"
Provision Is made for assessing property
liable to taxation which has been omitted from
the assessment list for any previous year OF
years after the Passage of this act and the
collection of the taxes so in arrears.
| The assessment list la course of preparation
and the assessment list which is the basis OF
| taxation for the current year shall during
business hours, be accessible to the public for
the purpose Of inspection.
APPEALS To THE COURT.
Any person hereafter having knowledge Of
the fact that any piece or parcel Of real prop
erty in the District of Columbia is or is likely
| to be assessed in violation of the provisions OF
| this act may file statement OF the
facts under oath. with the District assessor.
who shall consider said statement and take such
| action thereon AZ may be proper. but any fur
| ther appeal or protest against the decision of
the District assessor must take the form of an
| action at law in the courts of Justice.
| The new assessment list must be completed
annually before the first Monday in August.
The District assessor is empowered to sum-
mon the attendance of any person before him.
self to be examined under oath touching such
matters and things as he may deem advisable
| in the discharge Of his duties The sub
assessors shall have authority to administer all
necessary oaths or afIirmations and 10 inspect
any papers containing information required
under the provisions of this act. ANY person
who shall knowingly make false oath or aiiirma-
tioh sLdu NC y uni. Vi perjury. 10 De punished
according to laws in force for the punishment
| of perjury.
Persons refusing or knowingly neglecting to
perform any duty enjoined ON them by this law.
or conniving at any evasion Of the provisions Of
the law. shall be liable to fine not exceeding
goo and imprisonment not exceeding one year
or both.
CONDENSATION OF LAND.
Hereafter when land is condemned for pub
lie uses the amount allowed the owner therefor
shall be that at which it stands assessed for the
current year in which the Condemnation is
made, unless it shall be shown as a fact
that there has been a notable advance in actual
value since said assessment was made, and that
such advance was due to other causes than the
proposed public Improvement on account of
which it is condemned.
DIR. PITZER'S RESIGNATION.
He Leaves Howard Observation-Disclosures
From the Theological students.
After fifteen years service as professor of