D.C. Mun. Regs. r. 9-2003

Current through Register Vol. 71, No. 24, June 14, 2024

Rule 9-2003 - PANEL ASSIGNMENTS, MEETINGS, AND DECISIONS

2003.1

Each appeal to the Commission shall be reviewed by a Panel of the Commission.

2003.2

Subject to the restrictions in this section and in § 2004, the Chairperson shall make all panel assignments.

2003.3

The Chairperson shall endeavor to create Panels with balanced expertise for the review and determination of appeals.

2003.4

Except as provided in § 2003.5 and § 2003.6, each Panel shall consist of three (3) Commissioners.

2003.5

A Panel may consist of two (2) Commissioners if the appellant and the Office of Tax and Revenue (OTR) agree to have the appeal heard before such a Panel.

2003.6

In the case of a single-family residential property or a noncommercial property assessed during the administrative review at three million dollars ($3,000,000) or less (or under the notice of assessment if the administrative review is unavailable), the Chairperson shall appoint one (1) Commissioner, provided, that the Chairperson may at his or her discretion appoint a three (3) Commissioner Panel to hear such cases.

2003.7

No three (3) Commissioners shall serve exclusively together on the same panel for more than one (1) tax year.

2003.8

Each panel shall select a Panel Chairperson from among the members of that panel.

2003.9

Each Panel Chairperson shall preside over the Panel to which he or she is assigned.

2003.10

Decisions of a Panel shall be made by a majority of the members of the Panel; provided, a stipulation signed by OTR and the owner that resolves a matter may be approved by the signature of one (1) Commissioner. If a two (2)-member Panel is unable to reach a unanimous decision, the Chairperson shall reschedule the appeal before a three (3)-member Panel.

2003.11

Notwithstanding the requirements of this section, a stipulation signed by the OTR representative and the owner that resolves a matter may be approved by the signature of one (1) Commissioner appointed by the Chairperson to handle such matters.

D.C. Mun. Regs. r. 9-2003

Final Rulemaking published at 45 DCR 24, 27 (January 2, 1998); as amended by Final Rulemaking published at 49 DCR 2897 (March 29, 2002); as amended by Final Rulemaking published at 60 DCR 9888 (July 5, 2013)

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."

Authority: The Real Property Tax Appeals Commission Establishment Act of 2010, effective April 8, 2011 (D.C. Law 18-363; D.C. Official Code § 47-825.01 a(b)(2) (2012 Supp.)); as amended by the Real Property Tax Appeals Commission Establishment Act of 2012, effective July 13, 2012 (D.C. Law 19-155; 59 DCR 5590).