D.C. Mun. Regs. tit. 9, r. 9-2099
When used in this chapter, the following words and phrases shall have the meaning ascribed to them below:
Commission - the Real Property Tax Appeals Commission for the District of Columbia.
Commissioner - a member of the Commission.
Chairperson - the Commissioner appointed by the Mayor, with the advice and consent of the Council, as the chairperson of the Commission.
Council - the Council of the District of Columbia.
Deputy Chief Financial Officer - the Deputy Chief Financial Officer of the District of Columbia for the Office of Tax and Revenue or the Deputy Chief Financial Officer's duly appointed or authorized agent, designee, or representative.
Field Study - A personal on-site inspection of the physical characteristics of a property, made in conjunction with the decision of a particular case.
Mayor - the Mayor of the District of Columbia or his or her designated agent.
OTR - the District of Columbia's Office of Tax and Revenue.
Panel - refers to a panel consisting of two (2) or three (3) Commissioners, as provided in this chapter, who are authorized to hear, review, and decide real property assessment appeals as provided under D.C. Official Code § 47-825.01 a(c)(1)(A) (2012 Supp.).
Panel Chairperson - the Commissioner chosen by a Panel to preside over a hearing.
Petitioner - the property owner or the individual or entity legally or contractually obligated to pay the real property taxes on the subject property of a petition for the period in question, or the duly authorized agent, designee, or representative of such person or entity.
Square and Lot - the legal description of the property identified by plat on the records of the District of Columbia Surveyor.
Tax year - the period beginning October 1 each year and ending September 30 each succeeding year.
D.C. Mun. Regs. tit. 9, r. 9-2099