Prior Codifications 1981 Ed., § 47-830. 1973 Ed., § 47-711. Effect of Amendments D.C. Law 13-305 substituted "owner" for "real property owner" and "any real property owner" wherever they appear; in subsec. (c-1), inserted the last sentence in par. (2)(A) and rewrote par. (3); and added subsec. (d). Prior to amendment, subsec. (c-1)(3) read: "(3)(A) A real property owner may appeal from a supplemental assessment conducted between January 1 and June 30 in accordance with subsection (b) of this section to the Superior Court of the District of Columbia within 6 months from October 15 following the year in which the assessment is made in the same manner and to the same extent as provided in 47-3303 and 47-3304. An appeal from the supplemental assessment filed with the Board shall be a prerequisite to filing an appeal with the Superior Court of the District of Columbia. "(B) A real property owner may appeal from the supplemental assessment conducted between July 1 and December 31 in accordance with subsection (b) of this section to the Superior Court of the District of Columbia within 6 months from April 15 following the year in which the assessment is made in the same manner and to the same extent as provided in 47-3303 and 47-3304. An appeal from the supplemental assessment filed with the Board shall be a prerequisite to filing an appeal with the Superior Court of the District of Columbia." D.C. Law 14-213 validated previously made technical corrections. D.C. Law 14-307, in subsec. (c-1)(2)(A), substituted "rationale for determination, if the assessment is raised or lowered" for "any determination". D.C. Law 15-354, in subsec. (c-1)(2)(A), validated a previously made technical correction. D.C. Law 16-159, in subsec. (c-1)(2)(A), substituted "45" for "30". D.C. Law 18-363, in subsecs. (a), (b), (c)(1)(A), and (c)(2)(A), substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board of Real Property Assessments and Appeals"; in subsec. (c-1)(2)(A), substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board of Real Property Assessments and Appeals ('Board')"; and, in subsecs. (c-1)(2), (B), (C), (D), and (E), and (3), substituted "Real Property Tax Appeals Commission for the District of Columbia" for "Board". D.C. Law 19-171 made a technical amendment to the enacting clause of D.C. Law 18-363, § 3(g)(7)(D), that did not change the text of the section. Temporary Amendments of Section For temporary (225 day) amendment of section, see § 2(q) 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). For temporary (225 day) amendment of section, see § 2(g) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093). Emergency Act Amendments For temporary (90 day) amendment of section, see § 2(s) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706). For temporary (90 day) amendment of section, see §§ 2(g), 3 of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) amendment of section, see §§ 2(g), 3 of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). For temporary (90 day) amendment of section, see §§ 1303(d) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700). For temporary (90 day) amendment of section, see §§ 1303(d) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151). For temporary (90 day) amendment of section, see §§ 1303(d) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499). Legislative History of Laws For legislative history of D.C. Law 5-14, see Historical and Statutory Notes following § 47-815. For legislative history of D.C. Law 8-207, see Historical and Statutory Notes following § 47-829. For legislative history of D.C. Law 9-241, see Historical and Statutory Notes following § 47-825.01. For legislative history of D.C. Law 10-127, see Historical and Statutory Notes following § 47-812. For legislative history of D.C. Law 12-40, see Historical and Statutory Notes following § 47-802. For Law 13-305, see notes following § 47-405. For Law 14-213, see notes following § 47-820. For Law 14-307, see notes following § 47-368.01. For Law 15-354, see notes following § 47-340.03. For Law 16-159, see notes following § 47-824. For history of Law 18-363, see notes under § 47-412.01. For history of Law 19-171, see notes under § 47-369.01. Delegation of Authority Delegation of authority under Law 5-14, see Mayor's Order 83-190, July 25, 1983. Delegation of authority under D.C. Law 8-207, the Real Property Improvements and New Construction Tax Amendment Act of 1990, see Mayor's Order 93-66, May 25, 1993. Miscellaneous Notes Mayor authorized to issue rules: Section 1102 of D.C. Law 5-14 provided that the Mayor shall issue rules necessary to carry out the provisions of the act. Section 4 of D.C. Law 8-207 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue proposed rules to implement the provisions of this act. The proposed rules shall be submitted to the Council for a 60-day period of review, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed rules, in whole or in part, by resolution within this 60-day review period, the proposed rules shall be deemed approved. Nothing in this section shall affect any requirements imposed upon the Mayor by subchapter I of Chapter 5 of Title 2. Expiration of title I of D.C. Law 12-40: Section 105(b) of D.C. Law 12-40 provided that title I of that act shall expire 4 years from its effective date. D.C. Law 12-40 became effective on October 23, 1997. Mayor authorized to issue rules: Section 104 of D.C. Law 12-40 provided that the Mayor may promulgate rules necessary for the implementation of this title. Audit of triennial assessment process: Section 103 of D.C. Law 12-40 provided that at the end of the first triennial assessment cycle, an audit of the assessment process shall be conducted by an outside firm, under the auspices of the International Association of Assessing Officers, for the purposes of examining the methodology, procedures, and accuracy of real property assessments under the triennial assessment process. The results of the audit shall be provided to the Council of the District of Columbia. Review of title I provisions after 3 years: Section 105(a) of title I of D.C. Law 12-40 provided that after 3 years, the Committee on Finance and Revenue shall review the provisions of this title and make recommendations for their continuance, amendment, or termination. Expiration and review of title I of D.C. Law 12-40: Section 2003 of D.C. Law 14-28 repealed the expiration provision of section 105(b) and the review provision of section 105(a) of D.C. Law 12-40. Application of Law 14-307: Section 1304 of D.C. Law 14-307 provides: "Sections 1302 and 1303 shall apply as of October 1, 2002." DC CODE § 47-830 Current through December 11, 2012
(Aug. 17, 1937, 50 Stat. 693, ch. 690, title IX, § 5(c); 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. 545, ch. 649, § 3(c); July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5); June 22, 1983, D.C. Law 5-14, § 703, 30 DCR 2632; Mar. 6, 1991, D.C. Law 8-207, § 2(b), 37 DCR 8453; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; June 14, 1994, D.C. Law 10-127, § 4(a), 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 23, 1997, D.C. Law 12-40, § 101(f), 44 DCR 4859; June 9, 2001, D.C. Law 13-305, § 502(t), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(g), 49 DCR 8140; June 5, 2003, D.C. Law 14-307, § 1303(d), 49 DCR 11664; Apr. 13, 2005, D.C. Law 15-354, § 73(b)(4), 52 DCR 2638; Sept. 19, 2006, D.C. Law 16-159, § 2(d), 53 DCR 5385; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(7), 58 DCR 963; Sept. 26, 2012, D.C. Law 19-171, § 136(b), 59 DCR 6190.)