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The DC Code: § 42-1114 Appeal from deficiency assessment.

Index42 Real Property. (Refs & Annos)

Any person aggrieved by any assessment of a deficiency in tax finally determined by the Mayor under the provisions of § 42-1108 may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, and 47-3306 to 47-3308, as amended and as the same may hereinafter be amended.

Historical and Statutory

Prior Codifications 1981 Ed., § 45-934. 1973 Ed., § 45-734. Temporary Amendments of Section For temporary (225 day) amendment of section, see § 10(d) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) amendment of section, see § 10(d) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). Emergency Act Amendments For temporary (90 day) amendment of section, see § 10(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) amendment of section, see § 10(d) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) amendment of section, see § 10(d) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Change in Government This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 (D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act (D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section. DC CODE § 42-1114 Current through December 11, 2012

Credits

(Mar. 2, 1962, 76 Stat. 15, Pub. L. 87-408, title III, § 314; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, §§ 156(b), 161(e)(1).)