Evening star., 1941-03-25
.5Properties Exempt
From Taxes Ordered
On Assessment Rolls
Would Yield Toxes Of
S., 364;; Yordstick of
Use Is Adopted

Holding that the right to exempt
property from the local real estate
tax must be determined by the use
of the property and not by the
character of the owner the Com
miSsioners have ordered realty tax
bills rendered for a parking lot
owned by George Washington Uni
versity.
This action came late yesterday as
the Commissioners. moving ahead
with review of privately-owned.
tax-eXempt property here. ordered
five additional properties having
combined assessed valuation of $685.
264 placed on the assessment rolls.
If the orders are sustained in court.
the District will receive approx
mately s3364 more in taxes an
nually.
The parking lot ordered off the
exempt list, located between Twenty
second and Twenty-third, G and H
streets NV. has an assessed valua-
ton of s94 1874, on which the annual
tax bill would be s1.658. The prop
erty was exempted in 1889 after the
university said it had been acquired
as a future site for new gym
nasium and was being used exclu-
sively for parking of automobiles of
professors and students.
Use Not for Education
The Commissioners were informed
by their Real Estate Exemption
Board that all buildings now have
been removed from the site and that
all of the land is being used for
parking cars. The board added:
In our opinion, such use was not
for educational purposes emitting
the owner of real estate from eX-
emption."
Other properties ordered placed on
the tax lists yesterday we're:
/. American Forestry Association,
for its national headquarters prop
erty at GIG Seventeenth street NV.
The assessment on this property
would be S49.803. which would
produce an annual tax bill of 1911 Sc.
In this case, the Tax Exemption
Board said that while the associa-
ton is performing "a most laudable
service" to the Nation. it is not an
educational institution "of such
character as would justify that it is
performing duty which would
otherwise have to be performed by
the local municipality
U. S. Interest Seen Possible.
The Federal Government may be
interested in relieving an institution
of this character from real estate
taxes" the board added, but the
local government cannot be expected
to exempt from taxation property
which is being used primarily for
the dissemination of knowledge
throughout the States"
2. Archbishop Michael J. Curley
of Washington and Baltimore. for
property at 1884 V street NV,
formerly used by teaching Sisters
of the Order of the Holy Cross. On
an assessed valuation of $13. 3.406. the
annual tax bill would be s234.6O. In
this connection, the Tax Exemption
Board said it probably would include
in its final report recommendation
requiring owners of taX-exempt
property to file an affidavit, an
nually or semi-annually. to show
whether the property is being used
for the purpose for which the exemp-
ton was granted. The v street
property now is being rented, the
board said.
Other Buildings Vacant.
3. Archbishop Curley, for property
at 1717-1719 Fifteenth street NV.
including two three-story brick
buildings which are now vacant. The
total assessment on this property is
SIS, ,78l, on which the annual tax bill
would be $276.18.
4. The Louise Home, for a portion
of its property on Massachusetts,
avenue NV, between Fifteenth
and Sixteenth streets. The prop
ty has an assessed valuation of
s18 ,480, and the annual tax would be
s323.4O.
Pointing out that this property was
exempted by special act of Con-
gress, the Tax Exemptions Board
said that in it's final report it in
tends to compile separately the
property exempted through special
acts OF Congress with the thought
that Congress my want to revise