Chapter 635. To authorize the reassessment of water-main taxes in the District of Columbia, and for other purposes
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Chap. 635.— An Act To authorize the reassessment of water-main taxes in the District of Columbia, and for other purposes. July 8, 1898. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That the Commissioners of theDistrict of Columbia.Water-main taxes heretofore set aside, etc. District of Columbia be, and they are hereby, authorized and directed in all cases not exempted by this Act, where water-main taxes or assessments in the District of Columbia have been quashed, set aside, or declared void by the supreme court of said District, or have been otherwise canceled or set aside by reason of such tax or assessment not having been authenticated by the proper officer, to reassess all lots or parcels—reassessment of lots. of ground in respect of such taxes or assessments, with power to assess and collect the same according to existing law relating to the assessment and collection of water-main assessments or taxes: *Provided*, That in*Provisos*.—to be made within one year. cases where such assessments have heretofore been quashed or declared void by said supreme court, or have been otherwise canceled or set aside for the reason hereinbefore provided, the reassessment herein722FIFTY-FIFTH CONGRESS.
Sess. II. Ch. 635–637. 1898. provided for shall be made within one year from the passage of this Act: *And provided further*, That hereafter all water-main taxes orCommissioners to levy the tax. assessments in the District of Columbia shall be levied and authenticated by the Commissioners of the District of Columbia, who are hereby authorized to designate the official whose duty it shall be to notify the—to designate officer to serve notice. owner or agent of any lot or land of any water-main tax or assessment levied against such lot or land.
Sec. 2. That outside the city of Washington the said reassessmentReassessment outside the city only where water introduced. shall be levied or assessed only on those lots or parcels of land into which Potomac water has been or shall hereafter be introduced: *Provided*,*Provisos*.—time for making reassessment. That where Potomac water has heretofore been introduced the said reassessment shall be made within ninety days after the passage of this Act, and that where Potomac water shall be hereafter introduced the said reassessment shall be made within thirty days after such introduction: *And provided further*, That any levy, assessment, orUnsubdivided land.—reassessment on frontage not exceeding 100 feet, etc. reassessment on land not subdivided into blocks and lots shall be made on a frontage not exceeding one hundred feet for each lot or parcel of land or premises into which Potomac water has been or shall be introduced, and shall be considered in any subsequent subdivision of such property as having extended to a depth of not exceeding one hundred feet from the front of said lot or parcel of land: *And provided further*,—when tax is due.
That said water-main tax or assessment or reassessment shall be due, payable, and collectible on each lot or parcel of land or premises on and after the date on which the connection is made from the water main to the said lot or parcel of land or premises. Sec. 3. That in any assessment or reassessment made under the provisionsCredit for prior payments. of this Act the owner of any lot or parcel of land shall be credited with any amount which may have been heretofore paid upon any water-main tax or assessment levied against such lot or parcel of land.
Approved, July 8, 1898.