Mr. DENT. Yes, sir.

Mr. BATES. Or, in other words, upon their determination of the property, value of any property, that is immediately put on the Assessor's rolls for the purposes of taxation, and stays there until it is changed by an appeal that may be made by the tax bureau, by the owner, to the Board of Equalization and Review, is that it?

Mr. DENT. That is true, Mr. Chairman. The Board of Assistant Assessors makes changes in assessments annually; those assessments have to be completed by January 1 of each year. The appeal period before the Board of Equalization and Review is from the first Monday in January until the first Monday in April.

Mr. BATES. Then, is every property owner whose property is revalued, let us say, notified so that he can appeal to the Board?

Mr. DENT. No, sir; he is only notified by publication; that is what the law requires.

Mr. BATES. Publication; and what is the form of publication?
Mr. DENT. Notice in the newspapers prior to January 1.

Mr. BATES. Would that notice in the newspapers contain the number of the block and the property and the owner?

Mr. DENT. No, sir; it is just a general notice that the assessment has been completed for the ensuing fiscal year, and any person aggrieved by the 'assessment has the right to appeal to the Board of Review.

Mr. BATES. Then the question I am interested in, though, is what means does the individual property owner have of knowing whether or not his property has been revalued?

Mr. DENT. Well, Mr. Bates, most of them do know; there are various news items in the newspapers about assessments from time to time. I presume that the reason that the Congress never insisted on a notice to all property owners is because when we get to the question of changing valuations on vacant lots in the outlying sections, there may be thousands and thousands of those lots that are raised from maybe 15 to 20 cents a square foot, and it would be a tremendous job to send out notices to each property owner.

Furthermore, there are thousands of property owners who are nonresidents, and who own vacant property.

Mr. BATES. After the tax bill is sent to the property owner, probably in many cases for the first time they realize the property has been revalued.

Mr. DENT. That is true in some cases.

Mr. BATES. Are there any means by which that property owner, under those circumstances, has a right to appeal for review?

Mr. DENT. No, sir, because the assessments go on the books by January 1; the Board sets from January to April-they become effective the following July, and the bills go out for September payment, so it is too late for them to make an appeal at that time.

Mr. BATES. They can, however, call an unjust assessment to the attention of the Real Estate Board.

Mr. DENT. Yes, sir.

Mr. BATES. And the Real Estate Board can entertain, at least, such evidence as they present for the purpose of changing the value if they see fit to do so.

Mr. DENT. Only for the next year.

Mr. DENT. I am the Tax Assessor of the District of Columbia. I have a deputy assessor, and then I have eight assistant assessors, five of whom handle the assessment of real estate, and three of whom are on the Board of Personal Property Tax Appraisers, who handle the assessment of personal property.

In addition to that, I have division heads. I have an administrator of the income tax division, an administrator of the inheritance and estate tax division, and an administrator in charge of the special assessment division.

Mr. BATES. The responsibility for the determination of property values lies with that group that you mention or with you alone?

Mr. DENT. It lies with the Board of Assistant Assessors for Real Estate. It was a permanent board that was appointed by Congress some years ago.

Mr. BATES. And those are the five members of the eight that you mentioned?

Mr. DENT. Yes, sir; and the three members of the Personal Tax Board were appointed and set up at the same time. Originally there were only three, and as the city became larger, and business became greater, it increased. Now, there are eight, five on real estate, and three on personal property.

I have administrative control over those gentlemen, but I personally do not make the assessments.

Mr. BATES. Who makes the appointment of those five men?
Mr. DENT. They are made by the Commissioners.

Mr. BATES. For terms of what length of time?

Mr. DENT. Indefinite time.

Mr. BATES. Subject to removal at any time?

Mr. DENT. Yes, sir.

Mr. BATES. They are not of civil-service status, are they?

Mr. DENT. Well, they have civil-service status; yes, sir.

Mr. BATES. I see. They alone are responsible

Mr. DENT. They are designated as a permanent board by law.
Mr. BATES. What is that?

Mr. DENT. They were designated as a permanent board by law, the idea being that they should retain those positions as long as they operate efficiently because it was thought that-I imagine by Congress— by long experience they would become more efficient and have a greater knowledge of values in the District.

Mr. BATES. That board, as such, real property board, what is the title of that board?

Mr. DENT. It is the Board of Assistant Assessors for Real Estate. Mr. BATES. Now, they have full authority then to determine values for purpose of assessment?

Mr. DENT. Yes, sir.

Mr. BATES. Does their judgment have to meet with your approval? Mr. DENT. No, sir. In addition to that Board, we have what is known as a Board of Equalization and Review.

Mr. BATES. I am speaking about the original determination.

Mr. DENT. The original determination is made by the Board of Assistant Assessors for Real Estate.

Mr. BATES. And that judgment stands until an appeal is made to the Board of Equalization and Review?

Mr. DENT. Yes, sir.

Mr. BATES. Or, in other words, upon their determination of the property, value of any property, that is immediately put on the Assessor's rolls for the purposes of taxation, and stays there until it is changed by an appeal that may be made by the tax bureau, by the owner, to the Board of Equalization and Review, is that it?

Mr. DENT. That is true, Mr. Chairman. The Board of Assistant Assessors makes changes in assessments annually; those assessments have to be completed by January 1 of each year. The appeal period before the Board of Equalization and Review is from the first Monday in January until the first Monday in April.

Mr. BATES. Then, is every property owner whose property is revalued, let us say, notified so that he can appeal to the Board?

Mr. DENT. No, sir; he is only notified by publication; that is what the law requires.

Mr. BATES. Publication; and what is the form of publication?
Mr. DENT. Notice in the newspapers prior to January 1.

Mr. BATES. Would that notice in the newspapers contain the number of the block and the property and the owner?

Mr. DENT. No, sir; it is just a general notice that the assessment has been completed for the ensuing fiscal year, and any person aggrieved by the 'assessment has the right to appeal to the Board of Review.

Mr. BATES. Then the question I am interested in, though, is what means does the individual property owner have of knowing whether or not his property has been revalued?

Mr. DENT. Well, Mr. Bates, most of them do know; there are various news items in the newspapers about assessments from time to time. I presume that the reason that the Congress never insisted on a notice to all property owners is because when we get to the question of changing valuations on vacant lots in the outlying sections, there may be thousands and thousands of those lots that are raised from maybe 15 to 20 cents a square foot, and it would be a tremendous job .to send out notices to each property owner.

Furthermore, there are thousands of property owners who are nonresidents, and who own vacant property.

Mr. BATES. After the tax bill is sent to the property owner, probably in many cases for the first time they realize the property has been revalued.

Mr. DENT. That is true in some cases.

Mr. BATES. Are there any means by which that property owner, under those circumstances, has a right to appeal for review?

Mr. DENT. No, sir, because the assessments go on the books by January 1; the Board sets from January to April-they become effective the following July, and the bills go out for September payment, so it is too late for them to make an appeal at that time.

Mr. BATES. They can, however, call an unjust assessment to the attention of the Real Estate Board.

Mr. DENT. Yes, sir.

Mr. BATES. And the Real Estate Board can entertain, at least, such evidence as they present for the purpose of changing the value if they see fit to do so.

Mr. DENT. Only for the next year.

Mr. DENT. I am the Tax Assessor of the District of Columbia. I have a deputy assessor, and then I have eight assistant assessors, five of whom handle the assessment of real estate, and three of whom are on the Board of Personal Property Tax Appraisers, who handle the assessment of personal property.

In addition to that, I have division heads. I have an administrator of the income tax division, an administrator of the inheritance and estate tax division, and an administrator in charge of the special assessment division.

Mr. BATES. The responsibility for the determination of property values lies with that group that you mention or with you alone?

Mr. DENT. It lies with the Board of Assistant Assessors for Real Estate. It was a permanent board that was appointed by Congress some years ago.

Mr. BATES. And those are the five members of the eight that you mentioned?

Mr. DENT. Yes, sir; and the three members of the Personal Tax Board were appointed and set up at the same time. Originally there were only three, and as the city became larger, and business became greater, it increased. Now, there are eight, five on real estate, and three on personal property.

I have administrative control over those gentlemen, but I personally do not make the assessments.

Mr. BATES. Who makes the appointment of those five men?

Mr. DENT. They are made by the Commissioners.

Mr. BATES. For terms of what length of time?

Mr. DENT. Indefinite time.

Mr. BATES. Subject to removal at any time?

Mr. DENT. Yes, sir.

Mr. BATES. They are not of civil-service status, are they?

Mr. DENT. Well, they have civil-service status; yes, sir.

Mr. BATES. I see. They alone are responsible

Mr. DENT. They are designated as a permanent board by law.
Mr. BATES. What is that?

Mr. DENT. They were designated as a permanent board by law, the idea being that they should retain those positions as long as they operate efficiently because it was thought that-I imagine by Congressby long experience they would become more efficient and have a greater knowledge of values in the District.

Mr. BATES. That board, as such, real property board, what is the title of that board?

Mr. DENT. It is the Board of Assistant Assessors for Real Estate. Mr. BATES. Now, they have full authority then to determine values for purpose of assessment?

Mr. DENT. Yes, sir.

Mr. BATES. Does their judgment have to meet with your approval? Mr. DENT. No, sir. In addition to that Board, we have what is known as a Board of Equalization and Review.

Mr. BATES. I am speaking about the original determination.

Mr. DENT. The original determination is made by the Board of Assistant Assessors for Real Estate.

Mr. BATES. And that judgment stands until an appeal is made to the Board of Equalization and Review?

Mr. DENT. Yes, sir.

Mr. BATES. Or, in other words, upon their determination of the property, value of any property, that is immediately put on the Assessor's rolls for the purposes of taxation, and stays there until it is changed by an appeal that may be made by the tax bureau, by the owner, to the Board of Equalization and Review, is that it?

Mr. DENT. That is true, Mr. Chairman. The Board of Assistant Assessors makes changes in assessments annually; those assessments have to be completed by January 1 of each year. The appeal period before the Board of Equalization and Review is from the first Monday in January until the first Monday in April.

Mr. BATES. Then, is every property owner whose property is revalued, let us say, notified so that he can appeal to the Board?

Mr. DENT. No, sir; he is only notified by publication; that is what the law requires.

Mr. BATES. Publication; and what is the form of publication?
Mr. DENT. Notice in the newspapers prior to January 1.

Mr. BATES. Would that notice in the newspapers contain the number of the block and the property and the owner?

Mr. DENT. No, sir; it is just a general notice that the assessment has been completed for the ensuing fiscal year, and any person aggrieved by the 'assessment has the right to appeal to the Board of Review.

Mr. BATES. Then the question I am interested in, though, is what means does the individual property owner have of knowing whether or not his property has been revalued?

Mr. DENT. Well, Mr. Bates, most of them do know; there are various news items in the newspapers about assessments from time to time. I presume that the reason that the Congress never insisted on a notice to all property owners is because when we get to the question of changing valuations on vacant lots in the outlying sections, there may be thousands and thousands of those lots that are raised from maybe 15 to 20 cents a square foot, and it would be a tremendous job to send out notices to each property owner.

Furthermore, there are thousands of property owners who are nonresidents, and who own vacant property.

Mr. BATES. After the tax bill is sent to the property owner, probably in many cases for the first time they realize the property has been revalued.

Mr. DENT. That is true in some cases.

Mr. BATES. Are there any means by which that property owner, under those circumstances, has a right to appeal for review?

Mr. DENT. No, sir, because the assessments go on the books by January 1; the Board sets from January to April-they become effective the following July, and the bills go out for September payment, so it is too late for them to make an appeal at that time.

Mr. BATES. They can, however, call an unjust assessment to the attention of the Real Estate Board.

Mr. DENT. Yes, sir.

Mr. BATES. And the Real Estate Board can entertain, at least, such evidence as they present for the purpose of changing the value if they see fit to do so.

Mr. DENT. Only for the next year.