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The DC Code: § 47-857.09a Tax abatements for new residential developments -- Notice and appeal rights.

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

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District's intent to impose a penalty for a violation of §§ 47-859.01 through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2, and the rules thereunder.

Historical and Statutory

Legislative History of Laws Law 18-352, the "Residential Housing Tax Abatement Clarification Amendment Act of 2010", was introduced in Council and assigned Bill No. 18-897, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 7, 2010, and December 21, 2010, respectively. Signed by the Mayor on January 19, 2011, it was assigned Act No. 18-702 and transmitted to both Houses of Congress for its review. D.C. Law 18- 352 became effective on March 31, 2011. Miscellaneous Notes Section 4 of D.C. Law 18-352 provides: "Sec. 4. Applicability. "Section 2(a)(1) and (b) shall apply as of October 1, 2004. Section 2(a)(2) and (c) shall apply as of July 7, 2009." DC CODE § 47-857.09a Current through December 11, 2012


(Mar. 31, 2011, D.C. Law 18-352, § 2(b), 58 DCR 744.)