George Hyman Construction Co. v. District of Columbia

YEAGLEY, Associate Judge:

This appeal is from a decision of the Tax Division of the Superior Court hold ing that it did not have jurisdiction over taxpayer’s petition appealing the 1972 real estate assessment for its new building at 1133 15th Street, N.W. The court' found jurisdiction to be lacking because the taxpayer had only paid the first half of the annual assessment of its real estate taxes for the pertinent taxable year (1972) before filing its petition in Superior Court, even though it did pay the unpaid balance in full before the second half became delinquent. This also was before the…