Wyner v. District of Columbia

NEBEKER, Associate Judge:

This case involves a dispute as to the 1979 assessed value of certain realty and improvements thereon. The taxpayer, Steven Wyner, timely appealed this assessment by bringing suit against the District of Columbia in Superior Court as authorized under D.C.Code 1973, § 47-2403. The trial court granted the District’s motion for summary judgment and denied the taxpayer’s cross-motion. The taxpayer appeals the trial court decision. D.C.Code 1973, § 47— 2404. We affirm the ruling that the taxpayer is ineligible for the homestead exemption because of his failure to timely…