Appeal from assessment; hearing and decision.
Any person aggrieved by any assessment by the District of any personal property, inheritance, estate, business privilege, income and franchise, sales, alcoholic beverage, gross receipts, gross earnings, insurance premiums, or motor-vehicle fuel tax or taxes, or penalties thereon, may within 6 months after the date of such assessment appeal from the assessment to the Superior Court of the District of Columbia; provided, that such person shall first pay such tax together with penalties and interest due thereon to the D.C. Treasurer. The mailing to the taxpayer of a statement of taxes due shall be considered notice of assessment with respect to the taxes. The Court shall hear and determine all questions arising on appeal and shall make separate findings of fact and conclusions of law, and shall render its decision in writing. The Court may affirm, cancel, reduce, or increase the assessment.
Annotations
Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 3 May 16, 1938, 52 Stat. 371, ch. 223, § 8 July 26, 1939, 53 Stat. 1108, ch. 367, title IV, § 5(b) July 10, 1952, 66 Stat. 543, ch. 649, § 3(a) July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(3) July 24, 1982, D.C. Law 4-131, § 401, 29 DCR 2418 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 The “District of Columbia Boat Titling Act of 1983” (D.C. Law 5-58, Mar. 14, 1984, 30 DCR 6293) provided that persons aggrieved by an assessment under § 4-b of Article 29 of the Police Regulations of the District of Columbia may appeal the assessment in the same manner as set forth in § 47-3303. 1973 Ed., § 47-2403. 1981 Ed., § 47-3303. This section is referenced in § 10-1103.04a, § 25-910, § 42-1114, § 47-811.02, § 47-825.01a, § 47-830, § 47-834, § 47-845.01, § 47-914, § 47-1009, § 47-1512, § 47-1533, § 47-1815.01, § 47-2021, § 47-2319, § 47-2413, § 47-3305, § 47-3310, § 47-3717, § 47-3908, § 47-4312, § 47-4437, and § 50-2201.22. Transfer tax on real property, appeal and judicial review, see § 47-914. Traffic regulation, excise tax appeals, see § 50-2201.22. Toll telecommunication service tax, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3908. Tax-exempt property, appeals from assessments, see § 47-1009. Taxation of personal property, rolling stock, appeals, see § 47-1512. Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533. Recordation tax on deeds, deficiency assessment appeal, see § 42-1114. Real property tax, reassessment or redistribution, notice and appeal, see § 47-834. Real property tax, assessment of omitted properties, appeals, see § 47-831. Real property assessment and tax, new buildings, complaints and appeals, see § 47-830. Real property and assessment tax, deferral, appeals by Bureau of National Affairs, see § 47-845.01. Motor fuel tax, appeal and judicial review, see § 47-2319. Inheritance and estate taxes, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3717. Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01. Gross sales tax, appeals, see § 47-2021. Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431. Cigarette tax, appeals, see § 47-2413. Board established, appeal of real property assessments, equalizations, valuations or classifications, see § 47-825.01. Alcoholic beverage control, tax appeals, see § 25-910.
Sourced from the DC Council Open Law Library (public domain).
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