Source: https://development.code.dccouncil.us/dc/council/code/sections/47-3303.html
Timestamp: 2019-04-21 03:06:48+00:00

Document:
D.C. Law Library - § 47–3303. Appeal from assessment; hearing and decision.
↪ § 47–3303. 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.
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.
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.

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