Page:United States Statutes at Large Volume 52.djvu/413

 PUBLIC LAWS-CH. 223 -MAY 16, 1938 Modification or re- versal of decision by Supreme Court. Modification or re- versal of decision by court. Rehearings. "Mandate" defined. Board of Equaliza- tion and Review; com- position, meetings, etc. Public notice of sessions. Equalization of value of real property for assessment. Quorum, etc. Hearing of com- plaints. decision of the Board has been affirmed or the petition for review dismissed by the court, or no petition for certiorari has been filed; or (3) upon denial of a petition for certiorari if the decision of the Board has been affirmed or the petition for review dismissed by the court; or (4) upon the expiration of thirty days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Board be affirmed or the petition for review dismissed. "(d) If the Supreme Court directs that the decision of the Board be modified or reversed, the decision of the Board rendered in accord- ance with the mandate of the Supreme Court shall become final upon the expiration of thirty days from the time it was rendered unless within such thirty days either the District or the taxpayer has insti- tuted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Board shall become final when so corrected. "(e) If the decision of the Board is modified or reversed by the court and if (1) the time allowed for filing a petition for certiorari has expired and no such petition has been filed, or (2) the petition for certiorari has been denied, or (3) the decision of the court has been affirmed by the Supreme Court, then the decision of the Board rendered in accordance with the mandate of the Court shall become final upon the expiration of thirty days from the time such decision of the Board was rendered, unless within such thirty days either the District or the taxpayer has instituted proceedings to have such decision corrected so that it will accord with the mandate, in which event the decision of the Board shall become final when so corrected. "(f) If the Supreme Court orders a rehearing, or if the case is remanded by the Court for rehearing and if (1) the time allowed for filing of a petition for certiorari has expired and no such petition has been duly filed; or (2) the petition for certiorari has been denied; or (3) the decision of the Court has been affirmed by the Supreme Court, then the decision of the Board rendered upon such rehearing shall become final in the same manner as though no prior decision of the Board had been rendered. "(g) As used in this section the term 'mandate', in case a mandate has been recalled prior to the expiration of thirty days from the date of the issuance thereof, means the final mandate. "SEc. 5. (a) The assessor of the District and the board of assistant assessors, with the assessor as chairman, shall compose a Board of Equalization and Review, and as such Board of Equalization and Review they shall convene in a room to be provided for them by the Commissioners, on the first Monday of January of each year, and shall remain in session until the first Monday in April of each year, after which date no complaint as to valuation as herein provided shall be received or considered by such Board of Equalization and Review. Public notice of the time and place of such session shall be given by publication for two successive days in two daily newspapers in the District not more than two weeks or less than ten days before the beginning of said session. 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 five 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 immedi- ately proceed to equalize the valuations made by the board of assistant assessors so that each lot and tract and improvements thereon shall be entered upon the tax list at their value in money; and for this purpose they shall hear such complaints as may be made in respect of 372 [52 STAT.

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