In any matter affecting taxation, the determination of which is by law left to the discretion of the Mayor, the Mayor may, if he so elects, refer such matter to the Superior Court to make findings of fact and submit recommendations, such findings of fact and recommendations, if any, to be advisory only and not binding on the Mayor, and shall be without prejudice to the Mayor to make such further and other inquiry and investigation concerning such matter as he in his discretion shall consider necessary or advisable.
(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 13; July 26, 1939, 53 Stat. 1110, ch. 367, title IV, § 5(c); July 29, 1970, 84 Stat. 574, Pub. L. 91-358, title I, § 156(g); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-3309.
1973 Ed., § 47-2412.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 33 - Superior Court, Tax Division
§ 47–3301. Tax appeals, definitions
§ 47–3302. Retirement of Judge of District of Columbia Tax Court
§ 47–3303. Appeal from assessment; hearing and decision
§ 47–3304. Review by Court; finality of decision; modification or reversal
§ 47–3305. Appeals of real estate assessments
§ 47–3306. Refund of erroneous collections
§ 47–3307. Certain suits forbidden
§ 47–3308. Manner of serving notices