Appeals of real estate assessments.

Annotations

Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 5
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. 544, ch. 649, § 3(c)
July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5)
Sept. 3, 1974, 88 Stat. 1065, Pub. L. 93-407, title IV, § 474(g)
Jan. 3, 1975, 88 Stat. 2177, Pub. L. 93-635,§ 9
Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629
June 14, 1994, D.C. Law 10-127, § 4(b), 41 DCR 2050
Apr. 9, 1997, D.C. Law 11-250, § 3, 44 DCR 1253
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
June 9, 2001, D.C. Law 13-305, § 502(aa), 48 DCR 334
For temporary (225 day) amendment of section, see § 2(z) 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).
“(b) Any person aggrieved by any assessment made in pursuance of § 47-830 may, within 6 months after April 15th of the year in which such assessment is made, appeal from such assessment in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304; provided, however, that if the taxpayer shall be notified in writing not later than March 1st of a particular year of the valuation of the real estate valued in accordance with § 47-830, such taxpayer shall first make a complaint to the Board of Real Property Assessments and Appeals respecting such assessment as herein provided.”
“(a) Any person aggrieved by any assessment or valuation made in pursuance of § 47-829 between January 1 and June 30 may, within 6 months after April 15 following the year in which said valuation or assessment is made, appeal from such assessment or valuation in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304; provided, however, that if the taxpayer shall be notified in writing not later than September 1st of a particular year of the valuation of the real estate valued in accordance with § 47-829, such taxpayer shall first make a complaint to the Board of Real Property Assessments and Appeals respecting such assessment as herein provided.
D.C. Law 13-305 repealed subsecs. (a) and (b) which had read:
1973 Ed., § 47-2405.
1981 Ed., § 47-3305.
Board established, appeal of real property assessments, equalizations, valuations or classifications, see § 47-825.01.