Page:United States Statutes at Large Volume 47 Part 1.djvu/1372

 1348 72d CONGRESS. SESS. II. CH. 130. FEBRUARY 28, 1933 . any such tax or assessment or any installment thereof otherwise chargeable, assessable, or payable during such fiscal year shall be included in the statement for the next succeeding fiscal year. SEC. 2. The collector of taxes of the District of Columbia shall extend the time for the payment of real-estate taxes and special assessm ents p ayable after Janua ry 1, 1933, o n any family dwell ing house occupied by the owner thereof, or any installment of such taxes or assessments, for not more than ninety days, if written appli- cation for such extension is filed with the collector before such taxes or installment thereof are due. Such extension shall be granted only if, in the judgment of the collector of taxes, satisfactory evidence is presented by the owner that, through unemployment or other emer- gency, the owner is unable to make such payment. No such applica- tion shall be granted unless the application is accompanied by the payment, to the collector, of interest at the rate of 6 per centum per annum on the amount of the taxes or assessments or installments thereof for the time of the extension applied for. In any case in which the amount of the tax or assessment or installment due is paid prior to the expir ation of the perio d of the extension there sh all be deducted from the amount payable an amount equal to such part of the inte rest paya ble with respect t hereto a s represe nts the u nexpired portion of the period of the extension. SEC. 3 . After the date of enactment of this Act no family dwelling house occupied by the owner thereof shall be sold for delinquent personal or real-estate taxes or special assessments unless notice has been personally served upon such owner or sent by registered mail, address ed to him at such dwelli ng hou se not less t han th irty d ays prior to the date of such sale. SEC. 4 . No sale for delinquent personal or real-estate taxes or specia l asse ssment s with respe ct to a famil y dwel ling h ouse o wned by the o ccupier t hereof sh all be va lid if s uch sale is in con sequence of an error or om ission in th e comp utation of th e amou nt of taxes due thereon, SEC. 5. In the case of taxes with respect to any family dwelling house occupied by the owner thereof due and payable during the second half of the fiscal year ending June 3 0, 193 3, the asses sor shall send an itemized statement of such taxes to the owner upon request made by the owner and filed with the assessor not later than midnight, March 15, 1933. Such statement shall include all real- estate taxes or installments thereof due and payable during the second half of such fiscal year and all installments of special assessments which have been assessed, charged, or levied prior to, and are due and payable in, the second half of such fiscal year, with respect to the family dwelling house occupied by the owner. Such taxes and assessments or installments thereof shall be payable in the month of April, 1933, or at the election of the taxpayer in two equal installments, in the months of April and June, 1933, and no interest shall be payable with resp ect to an y such in stallment sta te- unless it is unpaid until after the time it is due. Such statement shall also show all arrears in taxes, special assessments, or install- ments thereof, with respect to the family dwelling house of such owner, due and payable prior to the last half of the fiscal year ending June 30, 1933, and all unredeemed certificates of sale issued with respect to the sale of such family dwelling house for delinquent taxes or assessments, together with total amount for which each such unred eemed certif icate was is sued a nd the name a nd add ress of the holder thereof as of record in the office of the assessor. csIIe and ownershipƒ'- SEC. 6 . This Act shall be deemed as applying only to such occupant and owner as shall have filed with the assessor of the District of Extension author- tee d. When may be granted. Interest due. Deductio n of pay. ment made before ex- piration of extension . Restriction on sales for delinquent taxes. Sale not valid if re- sult of error, etc. Taxes for second half, fiscal year 1933 . Statement furnished owner on request if made by March 15, 1933. Time and division of payment. Interest. Contents of went.