Chapter 759. To amend sections 5 and 6 of the Act of Congress making appropriations to provide for the District of Columbia for the fiscal year ending June 30, 1903, approved July 1, 1902, and for other purposes
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CHAP. 759.— An Act To amend sections 5 and 6 of the Act of Congress making appropriations to provide for the District of Columbia for the fiscal year ending June 30, 1903, approved July 1, 1902, and for other purposes.July 3, 1926.[[S. 3053](/us/bill/69/s/3053).][[Public, No. 480](/us/pl/69/480).] *Be it enacted by the Senate and House of Representatives of the United. States of America in Congress assembled*,District of Columbia. That section 6 of833 the Act of Congress making appropriations to provide for theBoard of assistant assessors.Vol. 32, p. 617, amended.Number increased to six. expenses of the government of the District of Columbia for the fiscal year ending June 30, 1903, approved July 1, 1902, is hereby amended so as to provide that the permanent board of assistant assessors referred to therein shall consist of six members instead of five members; and the assessor of the District of Columbia shall designateDesignations for real estate and personal property. three of the members of said board for the assessment of real estate, and the three other members of said board to assess personal property, in accordance with law; all members of said board, togetherBoard of equalization, etc. with the assessor of the District of Columbia, as chairman, shall constitute the board of equalization and review of real-estate assessments, and also the board of personal tax appeals.
Sec. 2. That any person maintaining a place of abode in theIntangible property tax.Persons considered residents of the District and subject to. District of Columbia on January 1 of any year, and for six months or more prior thereto, shall be considered a resident of the District of Columbia for the purpose of taxation on his intangible personal property wherever located, unless evidence shall be submitted to theExceptions. assessor of the District of Columbia, satisfactory to him, that such intangible personal property or the income thereof is taxed to said person in some other jurisdiction, or that the assets of a corporation or association represented by shares or certificates constituting such intangible personal property are taxed by the State in which such corporation or association is chartered or organized and in which such person has a legal residence, in lieu of a tax upon such shares or certificates: *Provided*, That Cabinet officers and persons*Proviso*.Cabinet officers and elected persons not included as residents. in the service of the United States Government elected for a definite term of office shall not be considered as residents of the District of Columbia for the purposes of this section.
Sec. 3. That section 5 of the said Act of July 1, 1902, hereinbeforeAdditional assessment of new buildings erected prior to January 1 of each year. referred to, is hereby amended by providing that in addition to the annual assessment of all real estate made on or prior to July 1 of each year there shall be added a list of all new buildings erected or under roof prior to January 1 of each year, in the same manner as provided by law for all annual additions; and the amountsAdded to current year. thereof shall be added as assessments for the second half of the then current year payable in the month of March.
The board of equalizationHearing of complaints. and review, hereinbefore referred to, shall hear such complaints as may be made in respect of said assessments for the second half of said year and determine said complaints between the first and third Mondays of January of the same year. Sec. 4. That hereafter all real estate and personal property inTaxable property to be listed at full value.Vol. 32. p. 616, amended. the District of Columbia subject to taxation shall be listed and assessed at not less than the full and true value thereof in lawful money.
Sec. 5. That all taxes of whatever nature provided for in sectionTaxes payable semiannually in September and March. 8 of the above-mentioned Act of July 1, 1902, and all real estate taxes shall be payable semiannually in equal installments in the months of September and March, and if either of said installments shall not be paid within the months when due and payable said installment shall thereupon be in arrears and delinquent, and there shall then be added, to be collected with such tax, a penalty at the rate of 1 per centum per month upon the amount thereof for the period of such delinquency, and the whole shall constitute a delinquent tax to be dealt with and collected in the manner now provided by law.
Sec. 6. That the returns of all personal property provided for inReturns of personal property. section 6 of the said Act of July 1, 1902, shall be made during the month of March in the fiscal year preceding the one under which the assessment is to be levied, and, except as otherwise provided by834 law, the value of the tangible and intangible property shall be taken as of January 1 for a basis of assessment for the next fiscal year. Sec. 7. Board of personal tax appeals.Time of convening.
That hereafter the board of personal tax appeals for the District of Columbia shall convene on the first Monday of July of each year and shall continue in session to and including the first Monday of December of each year, or until such hearings are completed. All appeals to said board shall be made within thirty days after notice of fixing an assessment. Sec. 8. Tax ledgers to be prepared annually. That the assessor of the District of Columbia shall he charged with the duty of preparing the annual tax ledgers on a numerical system, which shall be finished or completed at such time as will allow preparation by him of tax bills for collection purposes.
Sec. 9. Sale of real estate in arrears for taxes.Vol. 32, p. 633, amended. That section 1 of “An Act to amend an Act entitled ‘An Act in relation to taxes and tax sales in the District of Columbia,’ approved February 28, 1898,” approved July 1, 1902, is hereby amended so as to provide that the Commissioners of the District Advertising notice of.of Columbia shall give notice by advertising twice a week for three successive weeks, beginning on the third Monday in December of each year hereafter, in the regular issue of three daily newspapers published in said District, that the said pamphlet has been printed.
Sec. 10. Assessment of real estate annually.Vol. 39, p. 678, amended. That assessments of real estate in the District of Columbia for purposes of taxation shall be made annually in the same manner and subject to the same limitations as now provided by law for making biennial assessments of real estate in said District Provided, *Proviso*.Additional employees authorized.That to enable the assessor of the District of Columbia to make annual assessments of real estate there is authorized to be appropriated such sum as may be necessary for the employment of additional personal services.
Sec. 11. Effective, December 1, 1920. That the provisions of this Act shall be in force and effect on and after December 1, 1926. Approved, July 3, 1926.