Legal Opinion

CHH CAPITAL HOTEL PARTNERS, LP v. DISTRICT OF COLUMBIA

District of Columbia Court of Appeals

Decided February 2, 2017No. 15-CV-959PublishedCited by 5 opinions

1Opinion of the Court

FISHER, Associate Judge:

Every year the District of Columbia (“the District”) estimates the market value of real property to assess taxes. 1 Appellant CHH Capital Hotel Partners, LP (“CHH”), owner of the Capital Hilton Hotel (“Capital Hilton” or “the Hotel”), contends that the Superior Court erroneously sustained an assessment for the 2009 tax year that failed to properly distinguish the value of the Hotel’s real property from the value of its other business components. We hold that the trial court did not err in concluding that CHH had failed to carry its burden of proof. Finding no…

2Cases cited25 opinions

  1. Anderson v. City of Bessemer CitySupreme Court of the United States · 1985
  2. Suitum v. Tahoe Regional Planning AgencySupreme Court of the United States · 1997
  3. In Re MeltonDistrict of Columbia Court of Appeals · 1991
  4. McFarland v. George Washington UniversityDistrict of Columbia Court of Appeals · 2007
  5. Wagner v. Georgetown University Medical CenterDistrict of Columbia Court of Appeals · 2001

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3Cited by5 opinions

  1. A.C. v. N.W.District of Columbia Court of Appeals · 2017
  2. A.C. v. N.W.District of Columbia Court of Appeals · 2017
  3. A.C. v. N.W.District of Columbia Court of Appeals · 2017
  4. Davis v. District of ColumbiaDistrict of Columbia Court of Appeals · 2021
  5. District of Columbia v. BET Acquisition Corp.District of Columbia Court of Appeals · 2025

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