D.C. Mun. Regs. tit. 9, r. 9-2019

Current through Register 71, No. 45, November 7, 2024
Rule 9-2019 - APPEAL REHEARINGS
2019.1

Within fifteen (15) days after the date on which the Commission transmits the Panel's decision, the petitioner or OTR, by written notice served on the Chairperson and the opposing party, may request a rehearing.

2019.2

The Commission may, in its discretion, either agree to rehear the appeal or reject the request to rehear the appeal. If a rehearing is granted, the Commission shall mail or email its decision to grant a rehearing and the date of the proposed rehearing to the Office of Tax and Revenue and to the Petitioner(s). The non-requesting part shall have ten (10) days from the date of the rehearing notice to serve its response to the rehearing notice on the Commission and the requesting party.

2019.3

A rehearing shall be granted as a matter of right, upon request, if a decision is based on evidence outside the record.

2019.4

A rehearing shall be granted as a matter of right if the decision of an appeal changes the proposed assessed value of a real property, excluding single-family residential real property, by at least twenty percent (20%) or ten million dollars ($10,000,000), whichever is less.

2019.5

In the case of a rehearing, a three (3)-Commissioner Panel shall be convened, consisting of the Chairperson, the Vice-Chairperson, and a Commissioner who was a member of the Panel that heard the underlying appeal.

2019.6

A rehearing shall not be a hearing de novo but instead shall be considered a continuation of the original hearing before the Commission.

2019.7

No Panel decision shall be changed upon rehearing except upon a finding of plain error. The burden of proof shall be upon the moving party to demonstrate plain error.

D.C. Mun. Regs. tit. 9, r. 9-2019

Final Rulemaking published at 45 DCR 24, 37 (January 2, 1998); 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).