Page:United States Statutes at Large Volume 52.djvu/1242

 52 STAT.] 75TH CONG. , 3D SESS.-CH. 702-JUNE 25, 1938 property against which such assessment was levied may be sold for such assessment with interest and penalties thereon at the next ensu- ing annual tax sale in the same manner and under the same conditions as property sold for delinquent general taxes, if such assessment with interest and penalties thereon shall not have been paid in full prior to said sale. SEC. 6. The Commissioners of the District of Columbia are hereby authorized and directed, in any case where a special assessment for public improvements in the District of Columbia, other than an assessment levied by a jury in a condemnation proceeding, has been or hereafter may be quashed, set aside, or declared void by any court for any reason other than the right of the public authorities to levy an assessment for such improvement, to reassess the property in accordance with the benefits received from such improvement, after notice to the owner of the property and an opportunity afforded him to be heard, the hearing to be had before such agent or agents as the Commissioners may designate. At such hearing physical facts which may be ascertained by view may be considered, whether proven or not. Such agent or agents shall report in writing to the Commis- sioners the substance of the evidence taken and the arguments made at the hearing, together with the findings (which may include a statement of any physical facts not proven at the hearing which may be ascertained by view) and the recommendations of such agent or agents. A copy of such report, findings, and recommendations shall be mailed to the protestant ten days before being presented to the Commissioners, and the protestant may, before such report, find- ings, and recommendations are presented to the Commissioners, file with such agent or agents exceptions to such report and findings, which exceptions shall be presented to the Commissioners with such report, findings, and recommendations. The reassessment shall be made within one year from the date the judgment or decree quash- ing, setting aside, or declaring void the assessment becomes final and not subject to review. Notice of such reassessment shall be given the property owner in the same manner as if such reassessment was an original assessment, and such reassessment shall bear interest and be collected in the same manner as if such reassessment was an original assessment. SEC. 7. The Commissioners of the District of Columbia are author- ized, in their discretion, to waive, in whole or in part, interest or penalties, or both, on unpaid taxes and special assessments due the District of Columbia, when, in their judgment, such action would be equitable or just or in the public interest. SEC. 8. That section 8 of the Act entitled "An Act in relation to taxes and tax sales in the District of Columbia", approved February 28, 1898 (30 Stats. 250), as amended by the Act entitled "An Act to amend an Act entitled 'An Act in relation to taxes and tax sales in the District of Columbia', approved February twenty-eighth, eighteen hundred and ninety-eight", approved July 1, 1902 (32 Stats. 635), be further amended to read as follows: "SEC. 8. That hereafter the assessor of the District of Columbia shall furnish information with respect to taxes, special assessments, and valuations to any person having any interest in the property with respect to which such information is requested." SEO. 9. (a) So much of section 3 of the Act entitled "An Act in relation to taxes and tax sales in the District of Columbia", approved February 28, 1898, as amended by the Act entitled "An Act to amend an Act entitled 'An Act in relation to taxes and tax sales in the District of Columbia', approved February twenty-eighth, eighteen hundred and ninety-eight", approved July 1, 1902, as reads, 36525 °-3 S ---76 1201 Reassessments where assessments set aside, etc. Hearings. Waiver of interest and penalties on un- paid taxes and special assessments author- ized. 30 Stat. 252; 32 Stat. i35. Furnishing of Infor- mation with respect to taxes, etc. 30 Stat. 250; 32 Stat. 633. Redemption of property sold at tax sale.

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