Donahue v. District of Columbia

This appeal challenges an order of the Tax Division of the Superior Court dismissing appellant’s petition contesting an assessment of personal property taxes for fiscal year 1974 on the ground that the petition was not filed within six months after the date of assessment. We affirm the dismissal.

The trial judge found that a notice of assessment stating the amount of personal property taxes owed by appellant for fiscal year 1974 was mailed by the District of Columbia and received by the appellant no later than October 12, 1973, the date of appellant’s first (of two) tax payment installments.1…