{"data":{"id":"us-dc/d.c.-code-47-3301","jurisdiction":"us-dc","citation":"D.C. Code § 47-3301","heading":"Tax appeals, definitions.","body":"In the interpretation of this chapter, unless the context indicates a different meaning:\n\n(1)\nThe term “tax” means the tax or taxes mentioned in this chapter.\n\n(2)\nThe term “appeal” means the appeal provided in this chapter.\n\n(3)\nThe term “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.\n\n(4)\nThe term “District” means the District of Columbia.\n\n(5)\nThe term “person” includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.\n\n(6)\nThe term “Court” means the Superior Court of the District of Columbia, unless the context indicates otherwise.\n\n(7)\nThe term “Assessor” means the Assessor of the District of Columbia.\n\n(8)\nRepealed.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 33. Superior Court, Tax Division."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-3301","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"42f995174772974c3078cdadd45a9f3772c2497f3a28178886ca39ffb89d1b89","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-3221","next":"us-dc/d.c.-code-47-3302"},"notice":"GroundRules: Original legal text. Not legal advice."}