Evening star. [volume] (Washington, D.C.) 1854-1972, 1910-12-06
COMMISSIONERS JOHNSTON
HARRiS S.W(No ntoto

feature underlying the present practice.
legislation is required authorizing all col
lectionS for reimbursement purposes
to be deposited directly to the credit Of
the revenues of the District of Columbia
and the United States in accordance
with the proportionate charges made. re
spectively. against each. This disposition
Of special-assessment collections would
also require that the appropriations
which are now receiving credits by the
repayments should be increased to the
extent Of the annual estimated receipts
from special assessments.
Assessment Of Property
the District Of Columbia for the fiscal
year ended June 80. 1909. was S27659O. TIA.
giving a real estate tax Of 81 las, s61.61.
For the year ending June 80. 1910. the
total assessed value was $685.. 1871, CIV
ing a real estate tax of s4.277, 306.57.
For the year ending June 80, 1911. the
total assessed value will be 1898 $3.50. 1913,
or tax OF 81, 400, 847.59
The yearly increases noted above are
those arising from erection Of new build
ings. the subdividing and improving Of
added to old buildings.
Beginning with July 1. 1911. the new
triennial assessment will go into effect.
and 1t Is estimated that there will be an
Increase over the year 1911 Of th'rty-flve
or forty millions OF dollars. This in
crease is due to the extraordinary in
crease in values in various suburban sec
tons in proximity to electric lines and to
an equalization OF assessments In the
business portions of the city.
In former reports the advantage Of hav-
ing yearly assessment instead of a
triennial one. as now required by act Of
Congress was discussed It is considered
that law allowing changes or .correc-
a. -
present rigid restriction. which does not
allow Of any change of assessment for
three years after the triennial has re-
ceived the approval of the Commissioners.
The period Of appeal from assessments
Of real property, which extends from jan
uary to June. is considered too long. For
instance. the triennial assessment must
be completed by the first Monday In Jan
uary. after which the taxpayer is allowed
from this date to the first Monday in
latter date, or as soon thereafter as prac-
ticable. a completed assessment must be
returned to the assessor.
Experience has shown that a majority
Of appeals are filed during the last few
days Of the appeal period, and the board
cannot give them consideration to which
they are entitled. 1t Is therefore recon-
mended that the law be amended so that,
equalization and review shall remain as
at present. all appeals must be filed on or
before the first Monday in April. This
would cause the taxpayer no inconve-
nience and would allow the board about
three months to thoroughly and systemat-
ically consider all appeals and. when nee
essary, inspect the property.
u. Real Estate Records.
Records of sales are obtained in three
ways-first, by court record: second. by
newspaper notices: and third. by hear
fngs or Inquiries by the board Of asses
sors. }. Some better method should be In
stituted. and the suggestion Of last year
in regard to two new positions is hereby
renewed.
These po$itions should be filed by men
who have general acquaintance OF land
values and some knowledge in regard to
the cost of buildings Their duties would
consist in gathering together all material
in regard to sales and also to act as in
spectors OF surveyors Of all assessable
buildings. reporting to the board of as.
SCISSORS the general condition, size, height.
width, depth, heating system. number OF
rooms, stories. cellar. and like matters
which will give complete knowledge OF
all improvements.
II inspectors were provided to furnish
this information, 1t Is believed that the
effect would be a more equitable assess
ment and fewer complaints would be
made against the unequal assessment OF
improvements.
n