Chapter 95. To provide for the redistribution of general taxes and special assessments due and payable on real estate in the District of Columbia, in cases of subdivision or sales of land therein
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CHAP. 95.— An Act To provide for the redistribution of general taxes and special assessments due and payable on real estate in the District of Columbia, in cases of subdivision or sales of land therein. March 1, 1921. [[H. R. 8535](/us/bill/66/hr/8535).] [[Public, No. 344](/us/pl/66/344).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* District of Columbia.Taxes on real estate.Vol. 32, p.616, amended. That the first paragraph of section 5 of “An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, and for other purposes,” approved July 1, 1902, is hereby amended following the word “and” in the fourth line thereof, by substituting the following for the remaining six lines of that paragraph, namely:
" “Whenever a subdivision of any lot or parcelPayment if subdivision made during first half of fiscal year. of land in the District of Columbia, or any portion of any such lot or parcel is made during the months of July, August, September, October, November, or December, the general tax due and payable upon such lot or parcel 1196of land for prior years and for the first half of the then current fiscal year shall then be paid, and all water main and sewer assessments Required before subdivision admitted to record.and special assessments of any kind thereon shall then become due and payable, and be paid before such subdivision shall be admitted to record in the office of the surveyor of the District of Columbia; and the general tax thereon for the last half of the then current fiscal year shall be due and payable in the following May.
” " Sec. 2. Subdivision made during last half of fiscal year.That whenever such subdivision is made during the months of January, February, March, April, May, or June, the total general tax assessed against the original lot or parcel of land for prior years and for the then current fiscal year, and all water main and sewer assessments and special assessments of any kind thereon, shall Payment before admission to record.become due and payable and be paid before such subdivision is admitted to record in the office of the surveyor of the District of Columbia.
Sec. .3 Redistribution of assessments on unrecorded subdivided tracts.That whenever application is made in writing to the assessor of the District of Columbia by the owner of any tract of land in said District not subdivided into lots and of record as a subdivision in the office of the surveyor of said District, for the redistribution of any general or special taxes or assessments then levied or due thereon, or whenever such application is made by the owner of any parcel of Proportional payment by owner of parcel.such tract for such redistribution, any such general or special taxes or assessments levied or due against the entire tract of which such parcel is a part shall be redistributed so that the owner of any such parcel may pay the proportion of such entire taxes or assessments equitably chargeable thereon.
Sec. 4. Validity of reassessment.That any reassessment or redistribution made under this Act shall be as valid and effectual upon the various parts of the property, in the same manner and to the same extent as if the tax or assessment so reassessed or redistributed had been laid Other parcels of property not affected.originally thereon under the various laws appertaining thereto. No payment or failure to pay a tax or assessment upon any such part shall change or affect the liability of the other parts of such property for any tax or assessment so reassessed or redistributed.
Sec. 5. Reassessment or redistribution by assistant assessors directed.That the board of assistant assessors charged with the assessment of real estate in the District of Columbia is hereby authorized and directed to reassess or redistribute any such general or special assessment or tax levied or due and unpaid in accordance with the provisions of laws for the assessment and equalizations of the valuations of real estate in the District of Columbia for taxation, after notice to owners of record of the land to be assessed, with right of Appeal to board of equalization and review.Vol. 28, p. 284.appeal within ten days to the board of equalization and review, as prescribed in section 9 of “An Act to provide an immediate revision and equalization of real estate values in the District of Columbia; also to provide an assessment of real estate in said District in the year 1896 and every third year thereafter, and for other purposes,” approved August 14, 1894; and the assessor of said District is hereby authorized and directed to promptly reassess or redistribute any general or special assessment of any kind levied or due and unpaid, as hereinbefore provided.
Sec. 6. Inconsistent laws repealed.That all Acts and parts of Acts are hereby repealed to the extent that same are inconsistent herewith. Approved, March 1, 1921.