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The DC Code: § 47-3301 Tax appeals, definitions.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

In the interpretation of this chapter, unless the context indicates a different meaning:

1
The term "tax" means the tax or taxes mentioned in this chapter.
2
The term "appeal" means the appeal provided in this chapter.
3
The term "Mayor" means the Mayor of the District of Columbia or his duly authorized representative or representatives.
4
The term "District" means the District of Columbia.
5
The term "person" includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.
6
The term "Court" means the Superior Court of the District of Columbia, unless the context indicates otherwise.
7
The term "Assessor" means the Assessor of the District of Columbia.
8
Repealed.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-3301. 1973 Ed., § 47-2401. Effect of Amendments D.C. Law 18-363 repealed par. (8), which had read as follows: "(8) The term 'Board of Real Property Assessments and Appeals' means the Board of Real Property Assessments and Appeals of the District of Columbia." Legislative History of Laws Law 7-104, the "Technical Amendments Act of 1987," was introduced in Council and assigned Bill No. 7-346, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on November 24, 1987, and December 8, 1987, respectively. Signed by the Mayor on December 22, 1987, it was assigned Act No. 7-124 and transmitted to both Houses of Congress for its review. Law 9-241, the "Real Property Tax Assessment Appeal Process Revision Amendment Act of 1992," was introduced in Council and assigned Bill No. 9-199, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on December 1, 1992, and December 15, 1992, respectively. Signed by the Mayor on January 5, 1993, it was assigned Act No. 9-375 and transmitted to both Houses of Congress for its review. D.C. Law 9-241 became effective on March 17, 1993. For history of Law 18-363, see notes under § 47-412.01. Miscellaneous Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413. DC CODE § 47-3301 Current through December 11, 2012

Credits

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 1; May 16, 1938, 52 Stat. 370, ch. 223, § 8; July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(1); Apr. 30, 1988, D.C. Law 7-104, § 41(b), 35 DCR 147; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; enacted, Apr. 9, 1997, D.C. Law 11- 254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(10), 58 DCR 963.)