Evening star. [volume] (Washington, D.C.) 1854-1972, 1915-10-06
Assessors Recommendations

Assessors Recommendations
The necessity for the registration of
all machines and that new tags be is
sued annually. and that law be passed
requiring the payment of an annual
fee on the horsepower Of the machine.
this fee to be in lieu Of a personal tax.
is strongly urged by the assessor. He
states the amount Of tax would re-
main the same each year as long as
the machine was in use, and this office
is of the opinion that it would result
in an increased revenue to the Dis
trict and do away entirely with the
question Of depreciation of the value
Of the car for assessment purposes. 1t
would also relieve the board of ap-
peals of the most annoying form of ap-
peal from personal tax assessments. The
appeals from assessments on automo-
biles now take very large part of the
time of the board in it's hearings.
1t il also recommended that resu-
lation- be adopted requiring owners Of
motor boats and sailing vessels lex
cept those engaged in interstate COM
merce) to procure annually tag num-
Der for the purpose of Identification.
Annual Assessments Urged.
The assessor. in urging the necessity
Of yearly assessments. says:
"A triennial assessment or an assess
ment over any series Of years is apple
able to localities where values change
but little from year to year. In all
the large cities, however. it has been
found to be better administration to
have yearly assessments. If property
be assessed each year the period of ap-
peal will then become we'll known. and
In case of any unequal assessments or
changes in value the remedy can be
applied the following year instead of
waiting three years, as is now the case.
In nearly all states and cities the
law requires assessments to be made at
full market value While this may not
be done in practice, still the require
ment Of full value as opposed to any
fractional value commends itself as
good administration. 1t enables the
taxpayer to tell at a glance: without
been placed on his property. and en-
ables him to make ready comparison
with other properties.
Rates are fxed after the assessment
10 completed. so that a fractional as
sessment will require a higher rate
and will not lower the tax. A full-value
assessment will therefore give the low
est tax rate, will tend to equality in
assessments, will do away with un-
necessary calculations. and would pre-
vent. in many cases, Misrepresentation as
to the true basis Of the assessments"
True Consideration in Deeds.
Taking up the matter Of true consd-
Grafton in deeds, the report states that
during the last FIVE years several thou
sand sales Of real estate have been gath
cred and tabulated as an aid to the as
sessment of property. The assessor, in
from the report Of the committee on
taxation and assessment published in the
eighteenth annual report OF the WASH
ington Board Of Trade. as follows:
he - tim. ~ fa-n L.,
the opinion Of your committee, be more
nearly reached IL the board Of assessors
were in possession Of statistical data rer
iating to real estate that would g!ve as
near as may be, the actual figures upon
which transfers are made, rather than
personal opinions Gas is now the case)
Of members Of the board of assessors, or
Of any expert testimony on values they
may be able TO command. 1t is believed
by your committee that much more def
mite. accurate and reliable valuations can
be provided for under such regulations
as will insure uniform and continued
prosecution OF the work.
ITO insure uniformity and continued
effort in gathering these data, your COM
mittee believes that the work should be
ordered and prosecuted under an act Of
As to mparisons between sales and
assessed values the report says fair
ly accurate estimate OF sales during
the last hve years has been gathered
include sales relating TO acreage prop
erty, sales within the business section,
within the high class residential Sec
ton of the northwest. and within the
hizh-class Subdivisions west Of Rock
creek as we'll as within the heart OF
the northeast, southeast and southwest
These sales amount to about thirtyhve
million dollars, and the basis of assess
ment IL about s per cent greater than
the sales.
Comparison by Sections.
A table is given showing a compari-
&on by sections and also by years. as
Sbllows:
Acreage, or unsubdivided property.
which sold for S2.s3o.s1s during the
last five years. 10 assessed on basis of
s3.175.34s.
Real estate bounded by street and
Missouri avenue on the south, 18th
and 18th streets and Vermont avenue
on the west. X street on the north and
5th street. Indiana avenue and LIST
street on the east. sold for $14,463.204
while the basis of assessment Is $16.-
0l7.444.
Property in the section bounded by
z, 9Th, X and 18th streets northeast
was sold at $I.075, $50. the basis Of as
sessment being Sl.071.16s.
In the section bounded by B street
south. street north. I'd and 7th
streets east, real estate, with an asses
ment basis Of $3.50. GIL. sold for $402.875
Real estate In the section bounded by
I. c. 9Th and 12th streets southeast
sold for S40s.ss4, while the basis OF
assessment amounted to $41l,S30.
Real estate bounded by d. !. Water