Source: http://dccode.elaws.us/code?no=47-3301
Timestamp: 2020-01-20 23:42:58
Document Index: 226380835

Matched Legal Cases: ['§ 47', '§ 1', '§ 8', '§ 161', '§ 41', '§ 6', '§ 2', '§ 3', '§ 47', '§ 47']

§ 47-3301. Tax appeals, definitions.
(1) The term "tax" means the tax or taxes mentioned in this chapter.
(2) The term "appeal" means the appeal provided in this chapter.
(3) The term "Mayor" means the Mayor of the District of Columbia or his duly authorized representative or representatives.
(5) The term "person" includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.
(6) The term "Court" means the Superior Court of the District of Columbia, unless the context indicates otherwise.
(7) The term "Assessor" means the Assessor of the District of Columbia.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 1; May 16, 1938, 52 Stat. 370, ch. 223, § 8; July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(1); Apr. 30, 1988, D.C. Law 7-104, § 41(b), 35 DCR 147; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; enacted, Apr. 9, 1997, D.C. Law 11- 254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(10), 58 DCR 963.)
1981 Ed., § 47-3301.
1973 Ed., § 47-2401.
D.C. Law 18-363 repealed par. (8), which had read as follows:
"(8) The term 'Board of Real Property Assessments and Appeals' means the Board of Real Property Assessments and Appeals of the District of Columbia."