Joint resolution to establish an objective for coordinating the development of the District of Columbia with the development of other areas in the Washington metropolitan region and the policy to be followed in the attainment thereof, and for other purposes
PL 86-527 (S.J.Res.42), enacted 06/27/1960

74 S T A T . ] 
PUBLIC LAW 86-527-JUNE 27, 1960 
Public Law 86-527 
JOINT RESOLUTION 
To establish an objective for coordinating the development of the District of 
Columbia with the development of other areas in the Washington metropolitan 
region and the policy to be followed in the attainment thereof, and for other 
purposes. 
June 27, 1960 
[S. J. Res, 42] 
Resolved hy the Senate and House of Representatives 
of the United 
States of America in Congress assenibled^ That this Act may be cited 
as the "Washington Metropolitan Region Development Act". 
SEC. 2. The Congress hereby declares that, because the District which 
is the seat of the Government of the United States and has now become 
the urban center of a rapidly expanding Washington metropolitan 
region, the necessity for the continued and effective performance of the 
functions of the Government of the United States at the seat of said 
Government in the District of Columbia, the general welfare of the 
District of Columbia and the health and living standards of the people 
residing or working therein and the conduct of industry, trade, and 
commerce therein require that the development of the District of 
Columbia and the management of its public affairs shall, to the fullest 
extent practicable be coordinated with the development of the other 
areas of the Washington metropolitan region and with the manage-
ment of the public affairs of such other areas, and that the activities 
of all of the departments, agencies, and instrumentalities of the Fed-
eral Government which may be carried out in, or in relation to, the 
other areas of the Washington metropolitan region shall, to the fullest 
extent practicable, be coordinated with the development of such other 
areas and with the management of their public affairs; all toward the 
end that, with the cooperation and assistance of the other areas of the 
Washington metropolitan region, all of the areas therein shall be so 
developed and the public affairs thereof shall be so managed as to con-
tribute effectively toward the solution of the community development 
problems of the Washington metropolitan region on a unified metro-
politan basis. 
SEC. 3. The Congress further declares that the policy to be followed 
for the attainment of the objective established by section 2 hereof, and 
for the more effective exercise by the Congress, the executive branch 
of the Federal Government and the Board of Commissioners of the 
District of Columbia and all other officers and agencies and instrumen-
talities of the District of Columbia of their respective functions, 
powers, and duties in respect of the Washington metropolitan region, 
shall be that all such functions, powers, and duties shall be exercised 
and carried out in such manner as (with proper recognition of the 
sovereignty of the State of Maryland and the Commonwealth of Vir-
ginia in respect of those areas of the Washington metropolitan region 
as are situate within their respective jurisdictions) will best facilitate 
the attainment of such objective of the coordinated development of 
the areas of the Washingtgn metropolitan region and coordinated 
management of their public affairs so as to contribute effectively to the 
solution of the conununity development problems of the Washington 
metropolitan region on a unified metropolitan basis. 
SEC. 4. The Congress further declares that, in carrying out the 
policy pursuant to section 3 hereof for the attainment of the objective 
established by section 2 hereof, priority should be given to the solution, 
on a unified metropolitan basis, of the problems of water supply, 
sewage disposal, and water pollution and transportation. 
SEC. 5. The Congress further declares that the officers, departments, 
agencies, and instrumentalities of the executive branch of the Federal 
Government and the Board of Commissioners of the District of 
, Washington Met-
ropolitan R e g i o n 
Development Act. 
N e c e s s i t y for 
coordination. 
Policy. 
P r i o r i t y 
proj-
Study of report. 
224 
PUBLIC LAW 86-528-JUNE 27, 1960 
[74 ST A T , 
R e c o m m e n da-
tions invited. 
• • W a s h i n g t o n 
M e t r o politan Re-
gion." 
Columbia and the other officers, agencies, and instrumentalities of 
the District of Columbia, and other agencies of government within 
the Washington metropolitan region are invited and encouraged to 
engage in an intensive study of the final report and recommendation 
of the Joint Committee on Washington Metropolitan Problems with a 
view to submitting to the Congress the specific recommendations of 
each of the agencies of government specified. 
SEC. 6. As used herein, the term "Washington metropolitan region" 
includes the District of Columbia, the counties of Montgomery and 
Prince Georges in the State of Maryland, the counties of Arlington 
and Fairfax and the cities of Alexandria and Falls Church in the 
Commonwealth of Virginia. 
Approved June 27, 1960. 
Jvine 27, 1960 
[H. R, 10000] 
Public Law 86-528 
AN ACT 
To amend further certain provisions of the District of Columbia tax laws. 
relating to overpayments and refunds of taxes erroneously collected. 
D. C. tax laws. 
Refunds. 
66 Stat. 546. 
D. C. Code 47-
2413. 
D. C. 
Code 
2403, 2404. 
47-
D. C. 
Code 
1501 and note. 
D. C. Code 47-
1551 et seq., 
2601 
et 
seq. 
Be it enacted by the Senate and House of Representatives 
of the 
United /States of America in Congress assembled^ That subsection 
(a) of section 14 of title I X of the District of Columbia Revenue Act 
of 1937, as added by the Act of July 10, 1952, is amended to read as 
follows: 
"SEC. 14. (a) Where there has been an overpayment of any tax, 
the amount of such overpayment shall be refunded to the taxpayer. 
No such refund of taxes other than inheritance and estate taxes shall 
be allowed after two years from the date the tax is paid unless before 
the expiration of such period a claim therefor is filed by the taxpayer. 
The amount of refund of taxes other than inheritance and estate taxes 
shall not exceed the portion of the tax paid during the two years 
immediately preceding the filing of the claim, or if no claim is filed, 
then during the two years immediately preceding the allowance of 
the refund. 
No such refund of inheritance and estate taxes shall be 
allowed after three years from the date the tax is paid unless before 
the expiration of such period a claim therefor is filed by the taxpayer. 
The amount of refund of any such inheritance and estate taxes shall 
not exceed the portion of the tax paid during the three years immedi-
ately preceding the filing of the claim, or if no claim is filed, then 
during the three years immediately preceding the allowance of the 
refund. Every claim for refund must be in writing, under oath, must 
state the specific grounds upon which the claim is founded and must 
be filed with the Assessor. If the Assessor disallows all or any part 
of the claim for refund, he shall send to the taxpayer by registered 
or certified mail a notice of such disallowance. Within ninety days 
after the mailing of the notice of disallowance, if the claim is acted 
upon within six months after the filing thereof, or within ninety days 
after the termination of such six months' period, if the claim is not 
acted upon within such period, the taxpayer may appeal to the Board, 
in the same manner and to the same extent as set forth in sections 3 
and 4 of this title: Provided^ That this subsection shall not apply to 
the taxes imposed by title II, District of Columbia Revenue Act of 
1939, as amended; by the District of Columbia Income and Franchise 
Tax Act of 1947, as amended; or by titles I and II, District of Colum-
bia Revenue Act of 1949, refunds of which are otherwise provided for 
by law; and that it shall not apply to the real estate tax." 
Approved June 27, 1960.