D.C. Mun. Regs. r. 9-2021

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

Rule 9-2021 - APPEALS OF COMMISSION DECISIONS

2021.1

Except as provided in D.C. Official Code § 47-830 (2012 Supp.), the petitioner may appeal a decision of the Commission to the Tax Division of the Superior Court of the District of Columbia in the same manner and to the same extent as provided in D.C. Official Code §§ 47-3303 and 47-3304 (2005 Repl.), by September 30 of the tax year except as otherwise provided by law.

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).