Page:United States Statutes at Large Volume 52.djvu/415

 PUBLIC LAWS-CH. 223-MAY 16, 1938 previous year or years, or has been so assessed that the assessment was void, it shall be their duty at once to reassess this property for each and every year 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 the taxes so in arrears as other taxes Limitof liability. are collected: Provided, That no property which has escaped assess- ment and taxation shall be liable under this section for a period of more than three years prior to such assessment, except in the case of property involved in litigation. In addition to the duties of the assessor hereinbefore provided, it shall be the duty of the assessor upon reassessment as herein provided to notify the taxpayer by writ- seAmefro mr e as ing of the fact of such reassessment. Any person aggrieved by any reassessment made in pursuance of this paragraph, may within ninety day 1 after notice of said reassessment, appeal from said reassessment in the same manner and to the same extent as provided in sections 3 and 4 of this title. tlbdrivideprpe; "(e) Whenever application is made according to law for the redistribution of reassessment or redistribution of taxes by reason of the subdivision taes of any tract of land in the District, the board of assistant assessors charged with the assessment of real estate in the District is hereby authorized and directed to reassess and redistribute any general or special assessment or tax levied or due and unpaid in accordance with provisions of laws for the assessment and equalizations of Notices. valuations of real estate in the District for taxation. The assessor shall promptly notify the owners of record of the land, the taxes of which shall be reassessed or redistributed. Notices in such case shall be served upon each lot or parcel owner if he or she be a resi- dent of the District and his or her residence known, and if he or she be a nonresident of the District, or his or her residence unknown, such notice shall be served on his or her tenant or agent, as the case may be, and if there be no tenant or agent known to the Commis- sioners, then they shall give notice of such assessment by advertise- ment twice a week for two weeks in some newspaper published in said District. The service of such notice, where the owner or his tenant or agent resides in the District, shall be either personal or by leaving the same with some person of suitable age at the residence or place of business of such owner, agent, or tenant; and return of such service, stating the manner thereof, shall be made in writing sesment or redstri- and filed in the office of said Commissioners. Any person aggrieved bution. by such reassessment or redistribution may within ninety days after notice of such reassessment or redistribution, appeal from such reas- sessment or redistribution in the same manner and to the same extent as provided in sections 3 and 4 of this title. Appealfrom inm- "SEC. 6. Any taxpayer who shall have paid within three years position of tax Invol- untarily paid; suit. immediately preceding the approval of this Act any tax to the District involuntarily, and under circumstances which according to law would entitle such taxpayer to the right to sue at law for the recovery of such tax, may within ninety days from the approval of this Act, appeal from the imposition of such tax in the same manner and to the same extent as set forth in sections 3 and 4 of this title. Refund of erroneous "SEC. 7. Any sum finally determined by the Board to have been erroneously paid by or collected from the taxpayer shall be refunded refunding erroneously paid taxes in said District. Rules of procedure. "SEC. 8 . The Boar shall adopt and promulgate rules of procedure in matters for determination by the Board under the provisions of this title. 'So in original. 374 [52 STAT.

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