2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 33 - Superior Court, Tax Division › § 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.
(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.)
Prior Codifications
1981 Ed., § 47-3303.
1973 Ed., § 47-2403.
Section References
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.
Cross References
Alcoholic beverage control, tax appeals, see § 25-910.
Board established, appeal of real property assessments, equalizations, valuations or classifications, see § 47-825.01.
Cigarette tax, appeals, see § 47-2413.
Crediting of tax refunds against delinquent taxes, notice, protest and appeals, see § 47-4431.
Gross sales tax, appeals, see § 47-2021.
Income and franchise taxes, right of aggrieved persons to judicial appeal, see § 47-1815.01.
Inheritance and estate taxes, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3717.
Motor fuel tax, appeal and judicial review, see § 47-2319.
Real property and assessment tax, deferral, appeals by Bureau of National Affairs, see § 47-845.01.
Real property assessment and tax, new buildings, complaints and appeals, see § 47-830.
Real property tax, assessment of omitted properties, appeals, see § 47-831.
Real property tax, reassessment or redistribution, notice and appeal, see § 47-834.
Recordation tax on deeds, deficiency assessment appeal, see § 42-1114.
Taxation of personal property, appeal from assessment or denial of claim for refund, see § 47-1533.
Taxation of personal property, rolling stock, appeals, see § 47-1512.
Tax-exempt property, appeals from assessments, see § 47-1009.
Toll telecommunication service tax, authority of Mayor to determine tax, deficiencies and appeals, see § 47-3908.
Traffic regulation, excise tax appeals, see § 50-2201.22.
Transfer tax on real property, appeal and judicial review, see § 47-914.
New Implementing Regulations
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.