Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-07-24
TAX SALES OF REALTY
Requirement Suggested by
Local Exchange.
THE ASSESSORS REPLY
REQUEST THAT CERTIFICATES
SHALL CONTAIN CERTAIN DATA.
Opinion by Mr.. Darneille That IRE
dee,nable Sales Should Not
Be Reported.

ington Real Estate Exchange, recently
wrote to the District Commissioners saying
that at the last meeting of the board of
governors of the exchange he was directed
to request the Commissioners ito require
that all tax certificates hereafter issued by
the assessor show on their face all tax
sales of the property involved, the date of
such sale or sales. the amounts sold for
and the name of the purchaser and whether
they are redeemable or irredeemable; also
that at least sixty days before it is intended
to issue deed for the property sold the
owner of record Tor his agent be notified
Of his delinquency in order that he may
have an opportunity to redeem 1t by the
payment of the tax and accrued penalties,
the period to be covered by the tax certifi-
cate commencing with the date of the act
now governing the issuance of tax deeds
by the Commissioners.
I'VE would also ask continues Mr..
Mitchell, that in advertising property for
sale the name of the owner of record be
used instead of that of former owner
The Commissioners referred the matter to
Mr.. H H. Darneile the District assessor,
who today submitted a detailed report on
the requests, saying:
I'm the communicate ton Of the Washington
Real Estate Exchange there are made three
distinct requests.
First That tax sales, whether redeem
able or irredeemable, be reported on tax
certificates, together with much detailed
information concerning such sales.
Second. That prior to execution of deeds
under sale of property for taxes the own
ers of such property be notified of inten-
ton to execute such deeds.
Third. That property be advertised Tor
sale in name of owner of record.
Provisions of the Law.
II have the honor to report on these re-
T Nha of
of Congress approved May 10, 1902, by au-
thority of which tax certificates issued,
in part provides:
land 1t shall be the duty of said assessor,
whenever called upon, to furnish, in addi-
ton 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.
"A sale for taxes, SO far as the District
Of Columbia is concerned, is a payment of
such tax and subsequent to such sale the
tax is not due and unpaid, and the law
above quoted does not require its citation on
tax certificates. Two years are allowed by
law for redemption of property sold at tax
sale, after the expira ton of which time the
purchaser is entitled to deed for the prop
erty so sold
The reporting of redeemable sales on tax
certificates, while not required by law, as
hercinbefore explained, Is regarded as suf-
1cient OF an accommodation 10 lUOSt pei
sons procuring certificate to warrant the
time and labor incident to making such
reports. 1t has been for some time the
custom of this Office to report redeemabie
sales on certificates and l think this prac-
tice should be continued.
Orders of Commissioners.
There have been three orders Of the
Commissioners respecting this matter, as
follows:
" July o. 1894.
THAT hereafter the assessor Of the Dis
trict of Columbia include in each certificate
issued by him, under an act relating to tax
sales and taxes in the District of Columbia
approved February 6, 1879, as amended May
13, 1892. a statement Of all tax sales af-
fecting the property covered by said GER
tiicate, from which the property has not
been redeemed.
THAT the order of July "a. 1894, relative
| to certified statements of taxes and assess
| ments, under act of May 13, 1892, is hereby
| modified so as not to require the assessor
| to include reference in said certificates to
any sale prior to the year 1873; sales where
| deed has been executed and delivered by the
| Commissioners in completion of said sale;
! and any sales whose omission Is requested
| by the applicant. In case of such omission
| by request, the certificate shall state on it's
! face: Tax sales omitted by request of ap-
plicant. Also. that a copy of this order
| be printed on said certificates
80 July g. 1901.
That the Commissioners order of July
"a, 1894, and a supplemental order of Au-
gust o. 1894 relative to statement of tax
sales or certificates issued by the assessor
are hereby rescinded.
- That hereafter the assessor will include
in each certificate issued by him under act
of May 10. 1892, a statement of only such
tax sales as are subject to redemption
Objections Outlined.
at will thus be SEEM continues the as
| SCISSOR, that the reporting Of redeemable
| sales only is in compliance with the Com
missioners order. The objections to chang
ing this rule are, in part, as follows: In
| order to report irredeemable sales on tax
| certificates it would be necessary in many
| cases to ascertain the history of the prop
| erty in question from the original plan of
| the city to date. For example, a certificate
| of taxes may be ordered for sublot 230
| square 176. Upon examination, it may be
| found that original lot. 10 in same square
| was subdivided into lots 153 to 1874, and
| hot lnt in W.T. aI {,,t1