Section 9-329. TIME LIMITATIONS AND EXTENSIONS OF TIME

 

329.1The information required to be accurately completed on the mixed use form must be delivered to the Office at the address provided on the form (or in any accompanying instructions) not later than June 1st of the year in which the forms are mailed to affected taxpayers.

 

329.2Mixed use forms will be mailed to affected taxpayers approximately thirty (30) days prior to the due date provided for in §329.1.

 

329.3For the purposes of this section, the word "delivered" also includes a timely postmark if mailed.

 

329.4Unless the postmark is illegible, no proof of a different postmark will be accepted other than a registered or certified mail receipt or an affidavit from the proper postal representative.

 

329.5If the postmark is illegible, an affected taxpayer shall submit a duly notarized affidavit which indicates a timely postmark.

 

329.6In computing any period of time prescribed or allowed, the day of the act from which the designated period of time begins to run shall not be included. The last day of the period so computed shall be included, unless it is a Saturday, Sunday or a legal holiday, in which case the period shall run until the end of the next day which is not a Saturday, Sunday, or legal holiday.

 

329.7An extension of time to submit the forms may be granted, in the discretion of the Deputy Chief Financial Officer, for good cause.

 

329.8A request for an extension of time to file shall be submitted (postmarked) to the Office not later than May 20th of the year in which the forms are mailed to affected taxpayers. Requests for extensions delivered after that date will not be granted.

 

329.9If, in the opinion of the Deputy Chief Financial Officer, a mixed use form delivered prior to the deadline set forth in this section has not been accurately completed (that is, it is either inaccurate or incomplete), the Deputy Chief Financial Officer may so inform the affected taxpayer (or the taxpayer's agent), and request that the form be accurately completed. In no instance shall the Deputy Chief Financial Officer be accountable for the accuracy or correctness of the mixed use form supplied and certified to by the affected taxpayer or agent of the taxpayer.

 

329.10The mixed use form shall be filed annually on or before the date provided for in § 329.1.

 

329.11Failure of the Office to mail a mixed use form to an affected taxpayer shall in no manner diminish the obligation of the taxpayer to secure and file in a timely manner a mixed use form.

 

329.12Notwithstanding the provisions of §§ 329.1, 329.2, and 329.8, for the tax year beginning July 1, 1985 and ending June 30, 1986, the Deputy Chief Financial Officer, in order to implement the provisions of the Real Property Tax Rates for Tax Year 1986 and Classifications Amendment Act of 1985, effective November 19, 1985 (D.C. Law 6-51; 32 DCR 5681) shall extend until July 18, 1986 the time for submitting the mixed use form for mixed use property containing Class Three Property.

 

329.13The Deputy Chief Financial Officer shall make, through the billing process or by any other method which is deemed appropriate, any adjustments necessary in the tax liability of an affected property due to a change in tax classification as reported on the mixed use form submitted in accordance with § 329.12.

 

source

Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708, 711 (February 15, 1980); as amended by Final Rulemaking publishing at 33 DCR 4119, 4120 (July 11, 1986).