Evening star. [volume] (Washington, D.C.) 1854-1972, 1900-10-24
SPECIAL ASSESSMENTS
OPINION SUBMITTED BY THE At
TORNEY FOR THE DISTRICT.
Question Affecting Certified State
Orandum on Such Papers.

The attorney for the District. Mr.. A. B
Duvall, today transmitted to the Commits
sioners an opinion upon the subject Of spe-
cial assessments, which is of more than
usual interest to local taxpayers, especially
to those concerned with certified statements
of taxes.
The case in which the opinion was rem
dered was that of Mr.. E. ]. Stellwagen
January, 1899, he purchased part of lot l,
block 81. Columbia Heights, from Mrs
Julia S. ellis. At the time of his purchase
said Mr.. Stellwagen, he personally inspect
ed the premises. and that the curb on
Kenyon street in front of the lot was laid
prior to the purchase; that he secured,
through the Columbia Title Insurance Com
pany. a certified statement of taxes, dated
January 81, 1899, marked mo unpaid spe-
cial assessments to date and that five
months afterward Mrs ellis was served
with the bill for the curb. Mr.. Stellwagen
suggested that he was willing to pay the
amount of the special assessment, S2I,
provided interest and cost should be re-
mitted.
In referring the case to Mr.. Duvall, the
Commissioners requested his views on the
propriety of entering upon Il certified state
ment of taxes a memorandum indicating
pending assessments"
For New Curb.
1T appears" says Mr.. Duva1. that the
assessment in question for laying curb on
Kenyon street in front of block 81 did not
reacn the office of the special assessment
clerk for entry until March 6, 1899 and
that notice of the assessment was served
June 81, 1899. The act of August Z, 1894, Is
silent as to the time within which local as
sessments are to be levied. According to
the authorities. assessments not made with
in the time required by law are invalid and
will not support a tax. But assessments
are not invalid because made after the
usual time when the act under which the
tax was levied furnishes no limitation upon
the exercise of the power (25 A. q b.
Ency. Law. POD
Local assessments. however. should be
levied upon the abutting property as soon
as practicable after the completion of the
work. and when such levy is made, and not
before the charge becomes a lien upon the
property. collectible by the law. The notice
of assessment in the case under considera-
ton was served June %, 1899, and the act
of Congress expressly provides that inter
est shall be charged at the rate of per
cent per annum from the date of the serv-
ice of sucn notice on all amounts which
shall remain unpaid at the expiration of
sixty days after service of notice of such
assessment "
Mr.. Duvall says he is of the opinion that
d
ment, and that if this is SO, 1t follows that
the request to remit the interest should be
refused, on the ground that the Commits
sioners are without authority to comply
pending assessments" on the certified
statement of taxes, he invites the attention
of the Commissioners to the following pro-
vision of the act of Congress approved
February 6, 1879:
Duty of Collector.
And it shall be the duty of said col
lector, whenever called upon to furnish in
addition to the regular tax bills. certified
statement, over his hand and official SEAL
of all taxes and assessments, general and
special, that may be due and unpaid at the
time of making said certificate, and which
may in any manner be lien upon any
real estate located in said District; and for
each and every certificate furnished by
said collector the party requesting the same
shall pay into the treasury of said District
a fee of fifty cents; and said certificate
when furnished as aforesaid, shall be bar
to the collection and recovery, from any
subsequent purchaser. of any tax or assess
ment omitted from, and which may be
lien upon, the real estate mentioned In said
certificate, and said lien shall be lis
charged as to such subsequent purchaser"
This act continues Mr.. Duvall, was
amended May IL, 1892, by providing that
the assessor instead of the collector should
Of pending assessment would be without
authority Of law. The certified statement
contemplated by the act of Congress does
not deal with assessments in fieri, but with
completed assessments; assessments that
are due and collectible, for only taxes and
assessments that may be due and unpaid
at the time of making said certificate are
mentioned.
Regarded Impropriety.
ut seems to me that there would be an
improperly in noting a pending assess
ment- If a pending assessment is to be
noted, at what stage of the tendency is 1t
to be first noted? Many of the proposed
local improvements are contained in the
schedules submitted to Congress by the
Commissioners year or more before con-
gressional action is taken. Should the pen
dency of such an assessment be noted :?
Some local improvements extend over con-
siderable area, and the assessment Is not
made until the entire work is completed
At what poirI of its progress should this
be noted?
The law charges the purchaser of real
estate with the consequence of his own
negligence II he fails to inspect property
which he proposes to purchase The roc
ord title of the property may be good in
the proposed vendor, and yet the property
may be in the adverse possession of an oc-
cupant whose title would be impreSnable
The proposed purchaser by inspecting the
property, is notified of the Improvements
existing, and If they appear to have been
recently finished. he can inquire of the
authorities whether the assessment there
for has been paid.
The notation of a pending assessment
In my Judgn cnt, would be attended with
more Inconvenience than the absence Of
such notation. However this may be- | am
of opinion that the proper course to pur-
sue is to comply with the terms Of the law
and note upon the certified statement of
taxes only such taxes and assessments as
are due and unpaid at the time of the maxi