D.C. Code § 47-831
Omitted properties; void assessments; notice and appeal.
# (a)
If the Department of Finance and Revenue shall learn that any property liable to taxation has been omitted from the assessment for any previous year or years, or has been so assessed that the assessment made was void, it shall be a duty at once to reassess this property for each and every year for which it has escaped assessment and taxation, and report the same, through the Assessor, to the Collector of Taxes who shall at once proceed to collect the taxes so in arrears as other taxes are collected; provided, that no property which has escaped assessment and taxation shall be liable under this section for a period of more than 3 years prior to such assessment, except in the case of property involved in litigation. In addition to the duties of the Assessor hereinbefore provided, it shall be the duty of the Assessor upon reassessment as herein provided to notify the owner by writing of the fact of such reassessment. An owner aggrieved by a reassessment made under this section may , within 45 days from the date of the notice, petition for an administrative review of the reassessment and appeal from a final determination thereof, to the same extent as if the appeal were filed under 47-825.01a(d)(2).
# (b)
This section shall not apply when the owner has a duty to notify the Collector of Taxes of the cessation of eligibility for a deduction, classification, exemption, or deferral.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-818 · Adoption of enumerated reports as comparison.
- 47-818.01 · Adoption of enumerated reports as comparison.
- 47-819 · Compilation and publication of comparisons.
- 47-820 · Assessments — Estimated assessment roll; frequency of…
- 47-820.01 · Assessments — Improved residential real property owned by…
- 47-820.02 · Residential real property subject to certain affordability…
- 47-821 · Assessments — General duties of Mayor; appointment of…
- 47-822 · Assessments — Person in whose name assessment made; address…
- 47-823 · Assessments — Preliminary roll; public inspections and copying…
- 47-824 · Assessments — Notice to taxpayer; contents.
- 47-825 · Assessments — Board of Equalization and Review.
- 47-825.01 · Board of Real Property Assessments and Appeals.
- 47-825.02 · Public Advocate for Assessments and Taxation.
- 47-825.03 · Applicability of certain provisions; hearings open to…
- 47-825.01a · Real Property Tax Appeals Commission.
- 47-826 · Assessments — Power to administer oaths or affirmations and…
- 47-827 · Class actions.
- 47-828 · Violations of assessment provisions.
- 47-829 · Taxable real estate; new structures and additions or…
- 47-830 · New buildings; complaints and appeals.
- 47-831 · Omitted properties; void assessments; notice and appeal.
- 47-832 · Subdivisions made during January, February, March, April, May,…
- 47-833 · Unsubdivided tracts.
- 47-834 · Reassessment or redistribution — Subdivisions; notice and…
- 47-835 · Reassessment or redistribution — Powers and duties of…
- 47-836 · Railroad companies — Washington Terminal, Philadelphia,…
- 47-837 · Railroad companies — Baltimore and Ohio or Washington Terminal.
- 47-838 · Railroad companies — Baltimore and Potomac.
- 47-839 · Reassessment powers and duties of Mayor.
- 47-840 · Valuation of federal property — Real estate included; return…
- 47-841 · Valuation of federal property — Secretary of Interior to…
- 47-842 · Historic property tax relief — Assessment of officially…
- 47-843 · Historic property tax relief — Eligibility.
- 47-844 · Historic property tax relief — Agreements for maintenance and…
- 47-845 · Tax deferral — Amount.
- 47-845.01 · Tax deferral — Bureau of National Affairs.
- 47-845.02 · Tax deferral — Low-income property owners.
- 47-845.03 · Tax deferral — Low-income senior property owners.
- 47-846 · Tax deferral — Homeowner whose adjusted gross income exceeds…
- 47-846.01 · Deferral or forgiveness of property tax.