In the interpretation of this chapter, unless the context indicates a different meaning:

(1) The term “tax” means the tax or taxes mentioned in this chapter.

(2) The term “appeal” means the appeal provided in this chapter.

(3) The term “Mayor” means the Mayor of the District of Columbia or his duly authorized representative or representatives.

(4) The term “District” means the District of Columbia.

(5) The term “person” includes any individual, firm, copartnership, joint venture, association, corporation (domestic or foreign), trust, estate, or receiver.

(6) The term “Court” means the Superior Court of the District of Columbia, unless the context indicates otherwise.

(7) The term “Assessor” means the Assessor of the District of Columbia.

(8) Repealed.

(Aug. 17, 1937, 50 Stat. 692, ch. 690, title IX, § 1; May 16, 1938, 52 Stat. 370, ch. 223, § 8; July 29, 1970, 84 Stat. 579, Pub. L. 91-358, title I, § 161(a)(1); Apr. 30, 1988, D.C. Law 7-104, § 41(b), 35 DCR 147; Mar. 17, 1993, D.C. Law 9-241, § 6, 40 DCR 629; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(10), 58 DCR 963.)

1981 Ed., § 47-3301.

1973 Ed., § 47-2401.

D.C. Law 18-363 repealed par. (8), which had read as follows: “(8) The term ‘Board of Real Property Assessments and Appeals’ means the Board of Real Property Assessments and Appeals of the District of Columbia.”

Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.

Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided: “Sec. 3a. Applicability; transition.

“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.

“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”