Customers Parking, Inc. v. District of Columbia

BELSON, Associate Judge:

This appeal raises the question whether taxpayers who have failed to take timely administrative appeals from increases in their annual property tax assessments may nevertheless obtain judicial review of their assessments because other taxpayers, whose property is used jointly with that of the first-mentioned taxpayers as a parking lot, took a timely appeal from a supplemental assessment for the same tax year. We hold that judicial review of the increased annual assessments is not available under those circumstances.

The property at issue is in the block between 9th and…