2013. BURDEN OF PROOF

2013 BURDEN OF PROOF 2013.1 In an appeal, the proposed assessed value or classification of the subject property shall be presumed to be correct, and the petitioner has the burden of demonstrating that the assessment does not represent the estimated market value of the property or that the challenged classification of the property is erroneous. SOURCE: Final Rulemaking published at 45 DCR 24, 33 (January 2, 1998); as amended by Final Rulemaking published at 60 DCR 9888 (July 5, 2013).