{"data":{"id":"us-dc/d.c.-code-47-859.04a","jurisdiction":"us-dc","citation":"D.C. Code § 47-859.04a","heading":"Tax abatements for new residential developments — Notice and appeal rights.","body":"Notwithstanding any other provision of this chapter, the Mayor shall provide the owner with written notice of the District’s intent to impose a penalty for a violation of §§ 47-859.01 through 47-859.05 or to disallow the tax abatement thereunder. The Mayor shall give the owner at least 30 days after the date of the notice to file an appeal and request a hearing before the Office of Administrative Hearings, which shall hear the appeal subject to the notice and hearing provisions of subchapter I of Chapter 18 of Title 2 [§ 2-1801.01 et seq.], and the rules thereunder.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 8. Real Property Assessment and Tax.","Subchapter II. Authority and Procedure to Establish Real Property Tax Rates."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-859.04a","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"52c69c6c52dda5a4b9a015c35d210c6d5bd92fd5f1fe7ce5848885e6295182ff","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-859.04","next":"us-dc/d.c.-code-47-859.05"},"notice":"GroundRules: Original legal text. Not legal advice."}