D.C. Code § 47-3301
Tax appeals, definitions.
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Repealed.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (10 sections)
- 47-3301 · Tax appeals, definitions.
- 47-3302 · Retirement of Judge of District of Columbia Tax Court.
- 47-3303 · Appeal from assessment; hearing and decision.
- 47-3304 · Review by Court; finality of decision; modification or…
- 47-3305 · Appeals of real estate assessments.
- 47-3306 · Refund of erroneous collections.
- 47-3307 · Certain suits forbidden.
- 47-3308 · Manner of serving notices.
- 47-3309 · Reference by Mayor to the Superior Court.
- 47-3310 · Overpayments; refund; appeal.