District Of Columbia § 47-3301 - Tax appeals, definitions.
Full text of District Of Columbia D.C. Code § 47-3301 — Tax appeals, definitions., with citation guidance and answers to common questions.
§ 47-3301. Tax appeals, definitions.
47-3301In the interpretation of this chapter, unless the context indicates a different meaning:
The term “tax” means the tax or taxes mentioned in this chapter.
The term “appeal” means the appeal provided in this chapter.
The term “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.
The term “District” means the District of Columbia.
The term “person” includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.
The term “Court” means the Superior Court of the District of Columbia, unless the context indicates otherwise.
The term “Assessor” means the Assessor of the District of Columbia.
Repealed.
Annotations
“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”
“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
Applicability of : Section 3a of , as added by , § 4, provided: “Sec. 3a. Applicability; transition.
Office of Assessor abolished: See Historical and Statutory Notes following .
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 47-3301
What does D.C. Code § 47-3301 cover?
Section 47-3301 ("Tax appeals, definitions.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 47-3301?
A common citation format is "D.C. Code § 47-3301" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 47-3301 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.