Friendship Hospital for Animals, Inc. v. District of Columbia

WAGNER, Chief Judge:

Appellant, Friendship Hospital for Animals, Inc., (FHA), appeals from an order of the trial court granting the motion of appel-lee, the District of Columbia (District), to dismiss as untimely FHA’s petition for review of the District’s denial of its claim for a refund of corporate franchise taxes. The trial court’s decision was premised upon the fact that FHA’s claim was the subject of a deficiency assessment proceeding resolved against FHA, but from which FHA failed to take a timely appeal to the Superior Court as provided by D.C.Code § 47-1815.1 (1990). FHA argues that §…