Tax abatements for new residential developments — Notice and appeal rights

1. Law
2. District of Columbia Code
3. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
4. Real Property Assessment and Tax
5. Authority and Procedure to Establish Real Property Tax Rates
6. 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 through 47-859.05 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.

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

Section References

This section is referenced in § 2-1831.03.

Editor's Notes

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.”

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