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089550 1 (1976-08-13)

handle is hein.gao/gaobacvov0001 and id is 1 raw text is: 



                       UNITED STATES GENERAL  ACOUNTING OFFICE
                                WASHINGTON,   D.C. 20548


GENERAL GOVERNMENT
     DIVISION
                                                              G1 s3 'VP   (    3 0





                                                                    LMOB9550
        Mr. Emmett J.  Rice
        Chairman, Tax  Revilson  c:.ission
        District of Columbia

        Dear Mr. hice:

             The enclosure  provides irfone  tIOn on the District's  Cplicies  and
        procedures for EdmiaistBrI:.  ats  real procrty  tax  and scn. significant
        dok norn     concc':.ing ta  tax in  the lst  few years.     e inf onra;in
        was  mthcred duerin' cur r     rnt survey of too District's adi fn istratic
        of the. tax.

             e  noted that  the rrincip    criticiscc of L.a  real property  tex arc
        that 1t co rerce   e   a- aere  dfficult   to addinter       - ly, QEd
        that it is a die:   on;i'e to no:.: construton  Or   eabilita'   C   c
        exist:irL; XercteeeaOn

             It arpeors  to us thnt the City   o   Il 's e abl a shiet of a Ta::
        Levision Cu 'issi   of d::31rIse Ce :iticn, prey: es an ix:ellent
        (and rheL-n's u'      op pcl-crui  to §ivc the criticisms  of the real
        property tax a  tt: o     ev luatien . 01 icials of  the Di ts
        DP4rt:rnc:t of  cince  and r Qenue  stated t  t  ucm a  S u   CS could prove
        beneficial.

             We are rai sir. for  hs Cr-f   -ion' a  :osider- ion the   i sue
        conccrnn-   ho  ee.canDlz:   of a :'un0hcC4ntoi chcan-- in the real pr-pert%:
        tax.   'e : cnti c  te of  ue chaires  in the tax th  t the Co..r::iso
        migeht concia,   e..  placine the  tax on land ale    rather than on land
        arnd :imprve,eits.  Mo con   ' Tons are de-Fwn c ix-teiced on either the
        need for o: dir.   i-n of   'ofer:n.

             The Exc  i  ve Dire>t'  o: the  Cerut:scion inod us tIhat the
        Cocrissenu   : -  to rval-t  r cty   cc iseues cd ui n   the land
        vs. _mprove .9-S ises  : A tdt the frnision :o-ld ape-clate
        receivicng a:: infor:fation: cO ' proide.   If :: can be of any further

                    ......


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