Statutes > District of Columbia Statutes > Division VIII - General Laws (TITLE 43 to TITLE 51) > TITLE 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES (Chapter 1 to Chapter 47) > Chapter 8 - Real Property Assessment and Tax (Subchapter I to Subchapter IX) > Subchapter II - Authority and Procedure to Establish Real Property Tax Rates (Section 47-811 to Section 47-859.05) > Section 47-835 - Reassessment or redistribution-Powers and duties of Department of Finance and Revenue and Assessor

Section 47-835 - Reassessment or redistribution-Powers and duties of Department of Finance and Revenue and Assessor

Reassessment or redistribution-Powers and duties of Department of Finance and Revenue and Assessor

The Department of Finance and Revenue, charged with the assessment of real estate in the District of Columbia, is hereby authorized and directed to reassess or redistribute any such general or special assessment or tax levied or due and unpaid in accordance with the provisions of laws for the assessment and equalizations of the valuations of real estate in the District of Columbia for taxation, after notice to owners of record of the land to be assessed, with right of appeal within 10 days to the Board of Real Property Assessments and Appeals, prescribed in § 47-825.01a; and the Assessor of said District is hereby authorized and directed to promptly reassess or redistribute any general or special assessment of any kind levied or due and unpaid, as hereinbefore provided.

CREDIT(S)

(Mar. 1, 1921, 41 Stat. 1196, ch. 95, § 5; Mar. 17, 1993, D.C. Law 9-241, § 5, 40 DCR 629; May 16, 1995, D.C. Law 10-255, § 43, 41 DC 5193; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(8), 58 DCR 963.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 47-835.
1973 Ed., § 47-717.
Effect of Amendments
D.C. Law 18-363 substituted “Board of Real Property Assessments and Appeals, prescribed by § 47-825.01a” for “Board of Real Property Assessments and Appeals as prescribed by § 47-825.01”.
Legislative History of Laws
For legislative history of D.C. Law 9-241, see Historical and Statutory Notes following § 47-825.01.
For legislative history of D.C. Law 10-255, see Historical and Statutory Notes following § 47-818.01.
For history of Law 18-363, see notes under § 47-412.01.
References in Text
Pursuant to the Office of the Chief Financial Officer's “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register (44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner's Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc.
Miscellaneous Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
Board of Assistant Assessors abolished: See Historical and Statutory Notes following § 47-602.

Current through September 13, 2012