2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 13 — REAL PROPERTY TAX SALES
Section 47-1317 — Refunds - Taxes erroneously paid.

The Mayor of the District of Columbia is hereby authorized and instructed to cause all taxes erroneously paid in the District of Columbia to be refunded by the proper accounting and disbursing officers of said District, upon the certificate of the Collector of such erroneous payment, which certificate shall state the nature of the error, the name of the person or persons by whom such excessive payment was made, and such other particulars as may be necessary to satisfy the accounting officers that such claim for reimbursement is just and equitable; and the said accounting and disbursing officers shall pay all moneys so refunded out of, and charge the same to, the fund which was credited with the erroneous payment. "Taxes" as discussed herein do not include the "special franchise tax" as provided for in § 34-912.

History
(Leg. Assem., Jan. 19, 1872, ch. 31, § 1; June 20, 1874, 18 Stat. 116, ch. 337, § 2; Mar. 14, 1985, D.C. Law 5-153, § 5, 31 DCR 6440; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Annotations
Cross References. Income and franchise taxes, refunds, see § 47-1812.11.
Real property assessments and taxes, reassessment of void assessments, see §§ 47-839 and 47-1206.
Street repairs, sidewalk, curbing, and alley improvements, cancellation and reassessment of assessments, see § 9-421.11.
Superior Court Tax Division, erroneously paid taxes, refunds, see § 47-3306.
Unemployment compensation, employer contribution payments, refunds, see § 51-104.
Void and erroneous assessments, remedies, see § 2-403.
Water supply, water main assessments and water rents, refunds, see §§ 34-2401.09 and 34-2401.10.

Prior Codifications. 1981 Ed., § 47-1317.
1973 Ed., § 47-1016.

Legislative History of Law 5-153. Law 5-153, the "Utility Regulatory Assessment Clarification Act of 1984," was introduced in Council and assigned Bill No. 5-225, which was referred to the Committee on Public Services and Cable Television. The Bill was adopted on first and second readings on October 23, 1984 and November 7, 1984, respectively. Disapproved by the Mayor on November 30, 1984, and reenacted by the Council on December 4, 1984, the Bill was assigned Act No. 5-217 and transmitted to both Houses of Congress for its review.

Editor's Notes Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.