District of Columbia § 2-403 Refund where assessments held void.

District of Columbia Statutes

§ 2-403 — Refund where assessments held void.

District of Columbia § 2-403

Title 2Government Administration.

Ch. 4Claims Against District.

Subch. IGeneral Provisions.

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Bluebook

D.C. Code § 2-403 (2026).

Text

(a)The Mayor of the District of Columbia is hereby authorized and empowered to grant relief in claims for refund of taxes paid, or for cancelation of assessments heretofore made and subsequent to September 1, 1916, in such cases where like assessments, or assessments against property of similar character, have been held to be void or erroneous by decision of the courts in the District of Columbia or the Supreme Court of the United States: Provided, that any claims for refunds of taxes paid before February 11, 1929, or for cancellations of assessments before February 11, 1929, shall be filed within 1 year from February 11, 1929.

(b)Nothing contained in §§ 2-402 to 2-405 shall be construed as reducing the period of the statute of limitations.

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(a) The Mayor of the District of Columbia is hereby authorized and empowered to grant relief in claims for refund of taxes paid, or for cancelation of assessments heretofore made and subsequent to September 1, 1916, in such cases where like assessments, or assessments against property of similar character, have been held to be void or erroneous by decision of the courts in the District of Columbia or the Supreme Court of the United States: Provided, that any claims for refunds of taxes paid before February 11, 1929, or for cancellations of assessments before February 11, 1929, shall be filed within 1 year from February 11, 1929.

(b) Nothing contained in §§ 2-402 to 2-405 shall be construed as reducing the period of the statute of limitations.

Legislative History

Feb. 11, 1929, 45 Stat. 1160, ch. 173, § 2; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 29, 1970, 84 Stat. 575, Pub. L. 91-358, title I,§ 157(e)(2)