PUBLIC LAWS--C. 367-JULY 26, 1939 New sti erected or rc Oldstruct tions or i ments. Reductiol age or dest improvemel Provisos. Time for complaints. Appeal fr mentor valt Conditior first maki plaint. New bi erected or rc to January year. Added ti year. Rednctior age, etc., to ments prior aryl. Hearing plaints. Appeal fro ment. Proefio. Condition first makil plaint. 62 Stat. 37 Reference taxation m Board. Board's etc.; advisor affix a value thereon, according to the rules prescribed by law for roftures assessing real estate; shall make return of all new structures erected uresaddi- or roofed, and additions to or improvements of old structures which mprove- shall not have been theretofore assessed, specifying the tract or lot of land on which each of such structures has been erected, and the value of such structure, and they shall add such valuation to the assessment for dam- made on such tract or lot. When the improvements on any lot or ruction of ats. tract of land shall become damaged or be destroyed from any cause, the said board of assistant assessors shall reduce the assessment on hearingof said property to the extent of such damage: Provided, That the Board of Equalization and Review shall hear such complaints as may be made in respect of said assessments between September 1 and September 30 and determine the same not later than October 15 of the iom ases- same year. Any person aggrieved by any assessment or valuation made in pursuance of this paragraph may, within ninety days after October 15 of the year in which said valuation or assessment is made, appeal from such assessment or valuation in the same manner and to the same extent as provided in sections 3 and 4 of this title: Pro- n, upon vided, however, That such person shall have first made his complaint to the Board of Equalization and Review respecting such assessment as herein provided. SOldipng "(c) In addition to the annual assessment of all real estate made on ofed prior l of each or prior to July 1 of each year there shall be added a list of all new buildings erected or under roof prior to January 1 of each year, in the same manner as provided by law for all annual additions; and the o current amounts thereof shall be added as assessment for the second half of for dam- the then current year payable in the month of March. When the to ^a.. improvements on any lot or tract of land shall become damaged or be destroyed from any cause prior to January 1 of each year the said board of assistant assessors shall reduce the assessment on said prop- erty to the extent of said damage for the second half of the then of corn- current year payable in the month of March. The Board of Equaliza- tion and Review shall hear such complaints as may be made in respect of said assessments for the second half of said year between March 1 and March 31 and determine said complaints not later than April em assess- 15 of the same year. Any person aggrieved by any assessment made in pursuance of this paragraph may, within ninety days after April 15 of the year in which such assessment is made, appeal from such assessment in the same manner and to the same extent as provided in l upon sections 3 and 4 of this title: Provided, however, That such person ng con- shall have first made his complaint to the Board of Equalization and Review respecting such assessment as herein provided." °. (c) Title IX of the District of Columbia Revenue Act of 1937, as amended, is amended by adding thereto a new section reading as follows: ofertin "SEC. 13. In any matter affecting taxation, the determination of which is by law left to the discretion of the Commissioners, the Com- missioners may, if they so elect, refer such matter to the Board to yfiondiy make findings of fact and submit recommendations, such findings of fact and recommendations, if any, to be advisory only and not binding on the Commissioners, and shall be without prejudice to the Commis- sioners to make such further and other inquiry and investigation con- cerning such matter as they in their discretion shall consider necessary or advisable." Tangible personal property stored in transit. TANGIBLEEPERONAL PROPERTY STORED IN TRANSIT SEC. 6 . Nothing in this Act contained nor shall any prior Act of Congress relating to the District of Columbia be deemed to impose upon any person, firm, association, company, or corporation a tax 1110 [53 STAT.
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