Evening star., 1952-07-15
New Tax Law
Libera|izesD. {.
Citizens Rights
Delinquent Funds
Interest Is Cut in Half,
Limits Property Fee
By Horriet Griffiths

Residents in dispute with the
District over their taxes will find
their rights -liberalized under the
new legislation for the District
Tax Court.
The bill signed by President
Truman last Thursday renamed
the Board of Tax Appeals the
Tax Court. It also designated the
former sole member" a judge.
Some of Its Provisions.
Here are some of its provisions:
It cuts from IL to 6 per cent the
rate Of interest on delinquent
taxes.
1t puts a three-year Imitation
on assessment of personal prop
erty taxes where there is no fraud
or failure to file returns.
1t removes the necessity for pay
ing disputed tax under protest
in writing" in order to appeal the
levy. The taxpayer now merely
pays the tax and appeals within
80 days.
It provides for the obtaining oil
refunds on overpayments of taxeSl
where there was no such provisionI
before.
It provides for payment of in
terest on tax refunds at the rate
of 4 per cent a year.
In real estate taxation, it per-
mits the taxpayer to appeal tol
the tax court without first having
complained to the Board of Equal
ization and Review, unless he has
received a written notice of an
increased appraisal.
The new law gives decisions of
the tax court the same effect as
those in District Court civil cases
tried without a jury. Generally,
in other words, the Court of Ap-
peals will not disturb findings of |
fact, but rule only on questions of
law.
The court has the same scope
OF review for decisions of the Dis
trict Tax Court, under the act, as
it has for those of the Tax Court
Of the United States.
The salary of the newly named
judge is fixed at $4,000, the same
as a Municipal Court Judge draws.
Formerly, the sole member of theI
appeals board drew $4,000 under i
the salary classification scale.
The law specifically bars trans
Ter OF the tax court to a place
under the District Commissioners
in the reorganization plan, which
"went into effect for the city gov
ernment on July /.
Morgan Designated Judge.
10 v. Morgan. former president
OF the District Bar Association. isl
the newly designated judge of the
tax court. He wrote the law which
established the Appeals Board in
1888.
He was the boards sole memberl
until 1943. when he was succeeded
by Lawrence Koenigsberger. Mr..
Morgan again was appointed toI
the post when Mr.. KoenigsbergerI
died several months ago.
The changes in the law were
foStered by the Tax Committee of
the District Bar Association. which,
began work on them three years
ago. Assistant Corporation Coun-
sci George c. Updegraf advanced
the idea of designating the board
a court.
Hears so Cases Yearly.
The court hears about so casesl
a year involving appeals on ALL
kinds of District taxes except COM
pensation. The money involved
runs into hundreds of thousands
of dollars.
The proposal to revise the law
first was introduced in the 81stI
Congress, but failed of passage.
At that time, it included the pro-
posed repeal of the personal prop
erty tax. It was reintroduced
successfully in the last Congress.
Another provision contained in
the new law permits the Unem-
ployment Compensation Board to
collect delinquent contributions
from employers by using the same
summary collection procedures
now available to the collector of
taxes for personal property taxes.
These include attachment, dis
traints and liens.
The board has been limited to
civil action for collection and still
NAV lISe that method