Chapter 259. To amend the laws relating to assessment and collection of taxes in the District of Columbia, and for other purposes
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Chap. 259: To amend the laws relating to assessment and collection of taxes in the District of Columbia, and for other purposes. Chapter 259 45 Stat. 1226 1929-02-18 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Digitization Vendor 2025-01-24 70 2 public Chapter 259.— An Act To amend the laws relating to assessment and collection of taxes in the District of Columbia, and for other purposes.
February 18, 1929.[[S. 4441](/us/bill/70/s/4441).][[Public, No. 772](/us/pl/70/772).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, District of Columbia.Remedies for collecting taxes on personal property available for intangible taxes. All common-law, etc., remedies also available for all taxes.That the remedies ing taxes on personal provided in the Act of July 1, 1902, for the collection of taxes on tangible personal property, shall be available also for the collection of taxes on intangible property.
In addition to the statutory remedies, all common-law and all equitable remedies shall also be available, either separately or concurrently with statutory remedies, as may be deemed advisable, for the collection of all taxes and special assessments of any kind whatsoever. Sec. 2. Real estate levied for personal taxes may be sold under equity decree if price offered at auction insufficient for taxes, etc.Where real estate is levied upon for the nonpayment of personal taxes of any kind, and the best price offered at an auction auction insufficient for sale is not sufficient to pay taxes, interest, and penalties, said real estate may be sold under decree of the equity court as provided by law.
Sec. 3. Taxable motor vehicles assessed at value as of January 1, each year.From and after the close of the current calendar year, as of January 1, each motor vehicles taxable by the District of Columbia shall be assessed at their value as of January 1, each year, by the Board of Personal Tax Appraisers, subject to revision on appeal by the Board of Personal Tax Appeals, at the rate fixed for the taxation of other tangible personal property for the fiscal year ending the First assessment at one-half rate, from July 1 to December 1.following June 30.
The first assessment made under this section shall be at one-half such rate, to cover only the period from the following July 1 to 1227December 31. The tax so assessed shall constituteTax a personal-property tax, and no registration tax to be issued until tax paid. the personal-property tax on such vehicles for the ensuing calendar year, and no motor vehicle registration tag for any tax year shall be issued for motor vehicles subject to taxation on January 1 each year by the District of Columbia until the amount of such tax has been paid in full: *Provided,* That this section shall not apply to motor vehicles*Proviso*.Not applicable to dealers’ stock. constituting the stock in trade of dealers, which shall be taxed as now provided by law.
The Commissioners of the District of Columbia shall make such rules and regulations as may be necessary or desirable to enforce the provisions of this section. Sec. 4. Intangible property tax.Vol. 44, p. 833, amended.Section 2 of the Act of Congress of July 3, 1926, entitled “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,” be, and the same is hereby, amended so as to read as follows:
" “Sec. 2. Any person maintaining a place of abode in the DistrictPersons with place of abode in the District July 1, and three months prior deemed residents for assessment. of Columbia on the 1st day of July of a taxable year, and for the three months prior thereto, shall be considered as a resident for the purpose of assessment on intangible property wherever located, unless evidence shall be submitted to the assessor of the District of Columbia, satisfactory to him,Exceptions. 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, *Proviso*.Cabinet officers and elected persons not included as residents.in lieu of a tax upon such shares or certificates: *Provided,* That Cabinet officers and persons 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. 5. Section 5 of the said Act of 1926 is hereby amended Vol. 44, p. 833, amended.to read as follows: " “Sec. 5. Real-estate taxes and personal taxes of all kinds,Taxes, except motor vehicle, payable semiannually in September and March. excepting the tax on motor vehicles as herein provided, shall hereafter be payable semiannually in equal installments in the months of September and March. If either of said installments on real or personal property shall not be paid within the months when the same is due, said installments shall thereupon be in arrears and delinquent, and there shall be added and collected with said tax a penalty of 1 per centum per month upon the amount thereof for the period of such delinquency, and such installment or installments, with the penalties thereon, shall constitute a delinquent tax to be collected in the manner now provided by law.
“If any person neglects or refuses to file a return of personalMandamus may be sought to compel filing of sworn return of personal property, if refused, and satisfactory assessment not obtainable. property as required by law, and the assessor certifies to the Board of Commissioners that, in his opinion, the best information obtainable does not afford a satisfactory basis for assessment, the Board of Commissioner’s may, by petition to the Supreme Court of the District of Columbia for mandamus against such person, compel the filing of a sworn return, and in such case the court shall require the person at fault to pay all expenses of the proceeding.
” " Sec. 6. Section 6 of the said Act of 1926 is hereby amendedVol. 44, p. 833, amended. to read as follows: " “Sec. 6. That beginning July 1, 1930, returns of all personalReturns of personal property except automobiles to be made in July, as of first of that month. property other than automobiles shall be made in the month of July in the fiscal year in which the assessment is levied and the value of such property shall be made as of the first day of that month except that merchants shall continue to return their average stock in trade 1228*Proviso.*Effective during March, 1929.as provided in said Act of 1902: *Provided.,* That this section shall be effective during March, 1929.
” " Sec. 7. Vol. 44, p. 834, amended.Board of personal tax appeals.To meet first Monday in September.Section 7 of the said Act of 1902 is hereby amended to read as follows: “That the Board of Personal Tax Appeals shall meet on the first Monday of September of each year and continue in session until the first Monday in March of the following year, or until such time as their work shall have been completed.” Sec. 8. Inconsistent laws repealed.That all Acts or parts of Acts inconsistent herewith are hereby repealed.
Approved, February 18, 1929.
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Chapter 259
To amend the laws relating to assessment and collection of taxes in the District of Columbia, and for other purposes
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