District of Columbia § 47-3301 Tax appeals, definitions.

District of Columbia Statutes

§ 47-3301 — Tax appeals, definitions.

District of Columbia § 47-3301

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 33Superior Court, Tax Division.

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Bluebook

D.C. Code § 47-3301 (2026).

Text

In the interpretation of this chapter, unless the context indicates a different meaning:

(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.

(4)The term “District” means the District of Columbia.

(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.

(8)Repealed.

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In the interpretation of this chapter, unless the context indicates a different meaning:

(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.

(4) The term “District” means the District of Columbia.

(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.

(8) Repealed.

Legislative History

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