Washington Theater Club, Inc. v. District of Columbia Department of Finance & Revenue, Property Assessment Division
Washington Theater Club, Inc. v. District of Columbia Department of Finance & Revenue, Property Assessment Division
Opinion of the Court
Upon denial of exemption as an institution under D.C.Code 1967, § 47-1208 and assessment of taxes due by the District of Columbia Department of Finance and Revenue, Property Assessment Division, petitioner sought review in this court under the District of Columbia Administrative Procedure Act.
Accordingly, the petition for rehearing is
Denied.
. D.C.Code 1967, § 1-1501 et seq. (Supp. V, 1972). See also D.C.Code 1967, § 11-722 (Supp. V, 1972).
.§ 11-1201. Exclusive jurisdiction
The Tax Division of the Superior Court shall be assigned exclusive jurisdiction of—
(1) nil appeals from and petitions for review of assessments of tax (and civil penalties thereon) made by the District of Columbia ....
. § 11-1202. Abolition of other remedies
Notwithstanding any other provision of law, the jurisdiction of the Tux Division of the Superior Court to review the validity and amount of all assessments of tax made by the District of Columbia is exclusive. . . . (Emphasis added.)
. See note 1, supra.
Reference
- Full Case Name
- The WASHINGTON THEATER CLUB, INC. v. DISTRICT OF COLUMBIA DEPARTMENT OF FINANCE AND REVENUE, PROPERTY ASSESSMENT DIVISION
- Status
- Published