53 STAT.] 76TH CONG. , 1ST SESS.-CH. 367-JULY 26, 1939 1109 privilege, gross-receipts, gross-earnings, insurance-premiums, or motor-vehicle-fuel tax or taxes, or penalties thereon, may, within ninety days after notice of such assessment, appeal from such assess- ment to the Board, provided such person shall first pay such tax, Paymentoftaxete., together with penalties and interest due thereon, to the collector of taxes of the District of Columbia under protest in writing. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment with respect of such taxes. The Board shall etcarngs, fndings, hear and determine all questions arising on said appeal and shall make separate findings of fact and conclusions of law, and shall ren- der its decision thereon in writing. The Board may affirm, cancel, Powersenumerated. reduce, or increase such assessment." (b) Subsections (a), (b), and (c) of section 5 of title IX of the Dis- 62Stat.372. trict of Columbia Revenue Act of 1937, as amended, are amended to read as follows: "(a) The assessor and deputy assessor of the District and the board Board of Equaliza- tion and Review; of all of the assistant assessors, with the assessor as chairman, shall composition, meet- compose a Board of Equalization and Review, and as such Board of ings, etc. 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 Equaliza- tion and Review. Public notice of the time and place of such session Public notice of ses. shall be given by publication for two successive days in two daily 5 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 Duty of Board to equalize value as basis said Board of Equalization and Review to fairly and impartially forassessment. equalize the value of real property made by the board of assistant assessors as the basis for assessment. Any five of said Board of Quorum,etc. 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 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 ,llaring," co'n- may be made in respect of said assessmelnts, and in determiling them they may raise the valuation of such tracts or lots as in their opinion may have been returned below their value and reduce the valuation 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. The valua- Completion of val- tion of the real property made and equalized as aforesaid shall be completed not later than the first Monday of May annually. The Approval; use as basis for taxation for valuation of said real property made and equalized as aforesaid shall succeeding year. be approved by the Commissioners not later than July 1 annually, and when approved by the Commissioners shall constitute the basis of taxation for the next succeeding year and until another valuation is made according to law, except as hereinafter provided. Any per- mppeal from assess- ment, equalization, or son aggrieved by any assessment, equalization, or valuation made, valuation. may, within ninety days after October 1 of the year in which such assessment, equalization, or valuation is made, appeal from such assessment, equalization, or valuation in the same manner and to the same extent as provided in sections 3 and 4 of this title: Provided, however, That such person shall have first made his complaint to the Provio. Board of Equalization and Review respecting such assessment as first making con- herein provided. plant. "(b) Annually, on or prior to July 1 of each year, the board of Annual liting of taxable real estate not assistant assessors shall make a list of all real estate which shall have thenonta list. become subject to taxation and which is not then on the tax list, and
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