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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-3. REAL PROPERTY TAXES |
Section 9-350. REAL PROPERTY RECLASSIFICATIONS
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350.1For real property tax year 1991 (July 1, 1990 through June 30, 1991), the Deputy Chief Financial Officer shall reclassify real property, based upon his or her determination that the real property is not classified correctly according to applicable law and regulations, no later than August 15, 1990.
350.2The Deputy Chief Financial Officer shall notify owners of real property that has been reclassified of the reclassification no later than September 15, 1990.
350.3An owner of real property that has been reclassified may request a review of the reclassification by timely submitting an application for review of a reclassification on or before November 1, 1990.
350.4For the purpose of this section, an application for review of a reclassification shall be considered to be submitted timely if it is made on the form prescribed by the Deputy Chief Financial Officer, the form is accurately completed, and the form is delivered or mailed by the due date (as shown by the postmark).
350.5The Deputy Chief Financial Officer may require the owner to submit, either with the application or after the application has been submitted, documentation to support the application for review of a reclassification, including, but not limited to, the following:
(a) Building permits;
(b) Approvals for parking lots;
(c) Documents evidencing ownership of the property;
(d) Business registration forms; and
(e) Documents evidencing that tax payments have been made.
350.6The Deputy Chief Financial Officer shall change a reclassification of real property if he or she determines, based on review of documents and investigation, that the real property is not classified correctly according to applicable law and regulations.
350.7The Deputy Chief Financial Officer shall not make reclassifications retroactive to any prior tax years.
350.8The Deputy Chief Financial Officer shall give written notice of his or her decision on an application to review a reclassification to the property owner.
350.9Any person aggrieved by a real property classification or reclassification for real property tax year 1991 may appeal the classification or reclassification to the Superior Court of the District of Columbia in the same manner and to the same extent as provided in D.C. Code §§ 47-3303 and 47-3304, within six (6) months after October 1, 1990.
350.10If the Deputy Chief Financial Officer fails to give the owner written notice of his or her decision on an application to review a reclassification by December 31, 1990, the appeal rights shall be the same as in § 350.9.