The Washington herald., 1914-02-07
DISTRICT TO FIX
TAXATION RATE
Power Of Determination Goes
to the Commissioners IN
George Assessment Bill.
Is FAVORABLY. REPORTED
Proposed Real Estate Measure Would
Remedy Many Evils Laid Bare
in Investigation.

With the probability that It viii become
law at this session Of Congress, and the
virtual certainty that II will pass the
House this month. the George real estate
assessment and taxation bill was favor
ably reported to the House District Com
mittee by subcommittee yesterday. The
expectation is that 1t viii receive a fav-
orabie report from the full COMMITTEES
next week.
The bill returns to the District ofhcers
the power of fixing the rate Of taxation'
now fixed by law, and seeks to cure many
evils brought. out In reports OF District
assessors for years, and emphasized py
the recent investigation conducted oy
Henry George, jr., author Of the measure.
Here are the most important features Of
the bill:
Institutes q budget plan Of District as
sessment by requiring the Commissioners
to fix the tax rate by the estimated ex-
penditures for the District for the en-
suing year. The present rate Of Is mills
was fixed by Congress
Requires annual full value assessments
instead of triennial assessments based on
o two-thirds valuation.
Provides for twelve instead Of three
assistant assessors, and five emergency
assistant assessors IL required
Creates a board OF assessment appeals.
comprised Of the District assessor and
two of his twelve assistants. who shall
not have fixed any preliminary assess-
ments, thus preventing the board Of as
sessment appeals from passing upon its
own work.
Directs the Assessor to divide the city
into assessment districts and assign one
or more assistant assessors to each dis
trict to the end that each assistant may
be thoroughly familiar with contributory
conditions and influences in connection
with the real estate he assesses.
Empowers the Assessor or his assist
ants serving as chairmen Of boards of
equalization, to summon witnesses and
require testimony under oath or afirma-
ton.
Provides widest publicity for decisions
of assessors. and the tabulation and
printing of the tax rolls for the benefit
of the public. Requires that all field
books and records of the assistant asses
sors be open to the public during ONCE
hours.
Power to Commissioners.
By far the most important provision in
the bill. providing for the return to the
District Commissioners virtually of all
the taxing power now held by Congress.
is that which wipes out the arbitrary
rate Of assessment. leaving that to be
fixed by the Commissioners to meet the
budget requirements Of the District. This
section reads:
THAT upon the assessed value of all
real estate the Commissioners of the
District of Columbia shall hereafter levy
tax of such per centum as shall, with
other revenues of said District, be
sufficient to pay the portion to be borne
by said District Of the estimated expenses
Of the government thereof for the en-
suing fiscal year and to satisfy the por- |
tion to be paid by said District of any |
debts thereof" |
The present rate of taxation, fixed by |
law, is Is mills on a two-thirds valu-
alton. The George bill wipes out the
assessments. to be made annually instead |
of triennially.
Retrospective" assessments, extending
backward over a period Of not more than |
three years. are provided for in the bill, |
which provides:
May Retrospectively Assess.
THAT it shall be the duty of the board |
of equalization at any time to RETROSPECT |
lively assess for taxation at its true value |
for any year or years any real estate |
omitted from assessment, in whole or in |
part. and also any real estate the as
sessment of which has heretofore been |
declared by Judgment Of court to be
invalid; provided, that no such property /
shall be retrospectively assessed for more
than three years. except in case the |
validity of the assessment or any part |
thereof has been in litigation"
Section Is makes it possible for the as
SCISSOR to tax as real estate and improve
ments cellar vaults extending under
sidewalks. 1t defines the words real es-
tate" in addition to their ordinary
as including rights Of way
and rights of occupancy of the lands Of
another" The word Improvements" it Il
holds, shall include all structures of
every kind, upon. beneath, or over land,
and all fixtures therein or thereon"
Continuing, this section reads:
THE words, true value as herein ap-
piled to assessments, shall be construed
to mean the fair cash value of the
property, or the equivalent thereof, es-
timated at the price it would bring at q
fair voluntary sale, without regard to
claims of title"
The salaries of the assistant assessors
are fixed at 5000. and that of the as
SCISSOR at 5000. The work Of the asses
sors is mapped out as follows:
Assessment Dates Fixed.
The annual assessment shall start the
first Monday in November and be con-
cluded by the first Monday in February.