Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
The Department of Finance and Revenue, charged with the assessment of real estate in the District of Columbia, is hereby authorized and directed to reassess or redistribute any such general or special assessment or tax levied or due and unpaid in accordance with the provisions of laws for the assessment and equalizations of the valuations of real estate in the District of Columbia for taxation, after notice to owners of record of the land to be assessed, with right of appeal within 10 days to the Board of Real Property Assessments and Appeals, prescribed in § 47-825.01a; and the Assessor of said District is hereby authorized and directed to promptly reassess or redistribute any general or special assessment of any kind levied or due and unpaid, as hereinbefore provided. “(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).” “(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia. Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided: “Sec. 3a. Applicability; transition. Board of Assistant Assessors abolished: See Historical and Statutory Notes following § 47-602. Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
Annotations
Mar. 1, 1921, 41 Stat. 1196, ch. 95, § 5 Mar. 17, 1993, D.C. Law 9-241, § 5, 40 DCR 629 May 16, 1995, D.C. Law 10-255, § 43, 41 DCR 5193 enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575 Apr. 8, 2011, D.C. Law 18-363, § 3(g)(8), 58 DCR 963 Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc. D.C. Law 18-363 substituted “Board of Real Property Assessments and Appeals, prescribed by § 47-825.01a” for “Board of Real Property Assessments and Appeals as prescribed by § 47-825.01”. 1973 Ed., § 47-717. 1981 Ed., § 47-835.
Sourced from the DC Council Open Law Library (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.