2014 District of Columbia Code
Division VIII. General Laws
Title 47. Taxation, Licensing, Permits, Assessments, and Fees
Chapter 33. Superior Court, Tax Division
§ 47–3305. Appeals of real estate assessments.

(a) Repealed.

(b) Repealed.

(c) Any person aggrieved by any reassessment made in pursuance of § 47‑831, may within 6 months after notice of said reassessment, appeal from said reassessment in the same manner and to the same extent as provided in §§ 47‑3303 and 47‑3304.

(d) Any person aggrieved by a reassessment or redistribution made pursuant to § 47‑834, may within 6 months after notice of such reassessment or redistribution, appeal from such reassessment or redistribution in the same manner and to the same extent as provided in §§ 47‑3303 and 47‑3304.

(e) If BNA and BNAW are aggrieved by any assessment of real property tax, penalty, and interest on the subject real property made in pursuance of § 47‑845.01(h), BNA and BNAW may within 6 months after notice of said assessment, appeal from the assessment in the same manner and to the same extent as provided in §§ 47‑3303 and 47‑3304.

History

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 5; May 16, 1938, 52 Stat. 372, ch. 223, § 8; July 26, 1939, 53 Stat. 1109, ch. 367, title IV, § 5(b); July 10, 1952, 66 Stat. 544, ch. 649, § 3(c); July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5); Sept. 3, 1974, 88 Stat. 1065, Pub. L. 93-407, title IV, § 474(g); Jan. 3, 1975, 88 Stat. 2177, Pub. L. 93-635,§ 9; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; June 14, 1994, D.C. Law 10-127, § 4(b), 41 DCR 2050; Apr. 9, 1997, D.C. Law 11-250, § 3, 44 DCR 1253; Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(aa), 48 DCR 334.)

Cross References

Board established, appeal of real property assessments, equalizations, valuations or classifications, see § 47‑825.01.

Prior Codifications

1981 Ed., § 47-3305.

1973 Ed., § 47-2405.

Effect of Amendments

D.C. Law 13-305 repealed subsecs. (a) and (b) which had read:

"(a) Any person aggrieved by any assessment or valuation made in pursuance of § 47‑829 between January 1 and June 30 may, within 6 months after April 15 following 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 §§ 47‑3303 and 47‑3304; provided, however, that if the taxpayer shall be notified in writing not later than September 1st of a particular year of the valuation of the real estate valued in accordance with § 47‑829, such taxpayer shall first make a complaint to the Board of Real Property Assessments and Appeals respecting such assessment as herein provided.

"(b) Any person aggrieved by any assessment made in pursuance of § 47‑830 may, within 6 months after April 15th 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 §§ 47‑3303 and 47‑3304; provided, however, that if the taxpayer shall be notified in writing not later than March 1st of a particular year of the valuation of the real estate valued in accordance with § 47‑830, such taxpayer shall first make a complaint to the Board of Real Property Assessments and Appeals respecting such assessment as herein provided."

Temporary Amendment of Section

For temporary (225 day) amendment of section, see § 3 of BNA Washington Inc., Real Property Tax Deferral Temporary Amendment Act of 1996 (D.C. Law 11-219, April 9, 1997, law notification 44 DCR 2577).

For temporary (225 day) amendment of section, see § 3 of BNA Washington Inc., Real Property Tax Deferral Temporary Amendment Act of 1996 (D.C. Law 12-18, September 12, 1997, law notification 44 DCR 5460).

For temporary (225 day) amendment of section, see § 2(z) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

Emergency Legislation

For temporary amendment of section, see § 3 of the BNA Washington, Inc., Real Property Tax Deferral Emergency Amendment Act of 1996 (D.C. Act 11-365, August 15, 1996, 43 DCR 4588), see § 3 of the BNA Washington, Inc., Real Property Tax Deferral Congressional Adjournment Emergency Amendment Act of 1996 (D.C. Act 11-440, December 5, 1996, 44 DCR 6658), § 3 of the BNA Washington, Inc., Real Property Tax Deferral Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-475, December 30, 1996, 44 DCR 200), and § 3 of the BNA Washington, Inc., Real Property Tax Deferral Emergency Amendment Act of 1997 (D.C. Act 12-53, March 31, 1997, 44 DCR

Legislative History of Law 9-241

For legislative history of D.C. Law 9-241, see Historical and Statutory Notes following § 47‑3301.

Legislative History of Law 10-127

Law 10-127, the "Real Property Statutory and Filing Deadlines Conformity Amendment Act of 1994," was introduced in Council and assigned Bill No. 10-450, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on February 1, 1994, and March 22, 1994, respectively. Signed by the Mayor on April 13, 1994, it was assigned Act No. 10-221 and transmitted to both Houses of Congress for its review. D.C. Law 10-127 became effective on June 14, 1994.

Legislative History of Law 11-250

Law 11-250, the "BNA Washington, Inc., Real Property Tax Deferral Amendment Act of 1996," was introduced in Council and assigned Bill No. 11-818, which was referred to the Committee on the Whole. The Bill was adopted in first and second readings on November 7, 1996, and December 3, 1996, respectively. Signed by the Mayor on December 24, 1996, it was assigned Act No. 11-514 and transmitted to both Houses of Congress for its review. D.C. Law 11-250 became effective on April 9, 1997.

Legislative History of Law 13-305

For Law 13-305, see notes under § 47‑901.

Editor’s Notes

Temporary repeal of D.C. Act 11-433: For temporary repeal of the BNA Washington, Inc., Real Property Tax Deferral Temporary Amendment Act of 1996 (D.C. Act 11-433, October 18, 1996, 43 DCR 6176), see § 9 of D.C. Law 12-18.