Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 8 - REAL PROPERTY ASSESSMENT AND TAX
Subchapter II - AUTHORITY AND PROCEDURE TO ESTABLISH REAL PROPERTY TAX RATES
Section 47-857.09a - Tax abatements for new residential developments - Notice and appeal rights

D.C. Code § 47-857.09a

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Current through codified emergency legislation effective July 18, 2024
Section 47-857.09a - Tax abatements for new residential developments - Notice and appeal rights

Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District's intent to impose a penalty for a violation of §§ 47-859.01 [47-857.01] through 47-857.10 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [§ 2-1801.01 et seq.], and the rules thereunder.

D.C. Code § 47-857.09a

Mar. 31, 2011, D.C. Law 18-352, § 2(b), 58 DCR 744.

Section 4 of D.C. Law 18-352 provided: "Sec. 4. Applicability. Section 2(a)(1) and (b) shall apply as of October 1, 2004. Section 2(a)(2) and (c) shall apply as of July 7, 2009."