Page:United States Statutes at Large Volume 28.djvu/313

 284 FIFTY-THIRD CONGRESS. Sess. 11. Ch. 287. 1894. thereof, be liable to removal fiom offce and to a fine not exceeding tiye hundred dollars or imprisonment not exceeding one year, or both, in the discretion of the court, for each otfonsc. . .***6 °* www Sec. 9. That the assessor of the District of Columbia and the said ¤o¤Y;:»:n°d';ZY` board of assistant assessors herein provided for, with theossessor as chairman, shall compose a. board of equahzatxou and reyncw, and as such board of equalization and review they shall convene m a room, to » be provided for them by the Commissioners, 011 the Hist Monday of January, eighteen hundred aud ninety-six, and every third year there- N¤¤¤• of Mins. alter. Public notice of the time sud place of such meeting shall lie °*°‘ _ given by publication for two successive days in two daily papers m sold MM- District. It shall be the duty of said board of equalization and review to fairly and impartially equalize the value of real property made by the board of assistant assessors as the basis for assessment. Any three of said board of equalization and review shall constitute a quorum for business, and in the absence of the assessor a temporary chairman may be selected. They shall immediately proceed to equalize the valuations made by the board of assistant assessors so that each lot anti tract arid . the improvements thereon shall be entered upon the tax list at them °°¤P'•*¤*¤· value in money; and for this purpose they shall hear uch complaints as may be made in respect of said assessments, and in determining them they may raise the valuations of such tracts or lots as, in their opinion, may have been returned below their value, and reduce the valuations of such as they may believe to have been returned above their value to such sum as, in their opinion, may be the value thereof. ¤¤¤¤1»¤¤¤¤•·f••\¤•- Sec. 10. That the valuation of the real property made and equalized d"' as aforesaid shall be completed as nearly as practicable on the iirst Monday of June, eighteen hundred and 11inety-six, and of every third year thereafter, after which date no other or further complaints as to Awww;] w valuations shall be received, and when approved by the Commissioners $•• ‘°*““'°° shall constitute the basis of taxation for the next succeeding period of ' three years and until another valuation is made according to law, mm. except as hereinafter provided, and the Commissioners shall Hx the rate of tax to be collected thereon, not exceeding the rate iixed by present law. M¢i¤¤¤¤•¤¤¤»¤y- Sec. 11. That annually, on or prior to July first of each year, the ‘. board of assistant assessors herein provided for shall make an list of all real property which shall have become subject to taxation, and which is not then ou the tax list, and affix an value thereon, according to the rules prescribed for assessing real estate; shall make return of all new structures erected or roofed, and additions to or improvements of old structures of over tlvs hundred dollars in value, which shall not have been theretofore assessed, specifying the tract or lot of land on which each of such structures has been erected, and the value of such structure, and they shall add such valuation to the m»a¤¤u¤¤.. assessment made on such tract or lot. When theimprovcments on any lot or tract of land shall become damaged or be destroyed from any cause, the said board shall reduce the assessment on such property to pmm. the extent of such damage: Provided, That the board of equalization ctmpmm. and review shall hear such complaints as may be made in respect of said assessments and determine the same between the Grst and third Mondays of July of the same year. ,,‘§.$,ig'§:;;';§g,';‘;{‘_jf° Sec. 12. That if said board of assistant assessors shall learn that any property liable to taxation has been omitted from the assessment for any previous year or years, or has been so assessed that the assessment was void, it shall be their duty at once to reassess such property for each and every year altar the passage of this Act for which it has escaped assessment and taxation and report the same, through the assessor, to the collector of taxes, who shall at once proceed to collect {xy:} umm the taxes so in arrears as other taxes are collected: Provided, That no . ·‘ property which has escaped taxation shall be liable under this section