Aziken v. Dist. of Columbia

Ruiz, Senior Judge:

Appellant Smart Aziken refinanced a mortgage on a property deeded to his sole *33 proprietorship and, as a condition to obtain the loan, was required to transfer the property to a limited liability company ("LLC"). Appellant paid transfer and recordation taxes to record the transfer, but claims he is entitled to a refund of those taxes pursuant to an exemption for certain conversions from one form of business entity to another. Appellant argues that the trial court erred in its interpretation of the exemption statutes when it held that "no conversion was effectuated under the…