366. APPEALS

366 APPEALS 366.1 Notwithstanding §§ 2008.3 and 2008.4, any taxpayer who owns real property in the District of Columbia or the taxpayer's duly authorized representative, may appeal the amount of a supplemental assessment of the property pursuant to D.C. Code § 47-829 (1992 Suppl.) by filing a petition with the Board of Real Property Assessments and Appeals or its successor by: (a) September 30th of the year in which the assessment is made for a supplemental assessment conducted between January 1st and June 30th; and (b) March 31st of the following calendar year for a supplemental assessment conducted between July 1st and December 31st. SOURCE: Final Rulemaking published at 40 DCR 8171, 8176 (November 19, 1993).