D.C. Mun. Regs. tit. 9, § 2007
2007.1 The petitioner shall file with the petition all information and evidence in support of his or her petition at the time the petition is filed. The petitioner shall have the burden of proof to show that the proposed assessment is in error.
2007.2 If the property in question has been improved within two (2) years prior to the assessment date by new construction, remodeling, or rehabilitation, a complete and detailed schedule of actual costs of the improvement(s) shall be submitted with the petition.
2007.3 If the property is rented, a schedule-of income and expenses for each of the two (2) most recent calendar or fiscal years certified by the property manager or owner as being true and correct to the best of his or her knowledge and belief shall be submitted with the petition.
2007.4 In the case of Class Four Property, as defined in D.C. Code § 47-813 (c-3)(4), a copy of the rent roll as of the last day of the preceding calendar or fiscal year certified by the property manager or owner as being true and correct to the best of his or her knowledge and belief shall, in addition to the information required in § 2007.3, be submitted with the petition. Hotel rooms and residential apartments within a mixed use property classification are not subject to this requirement.
2007.5 In the case of Class Three Property, as defined in D.C. Code § 47-813 (c-3)(3), a copy of a month-by-month operating statement for the immediately preceding calendar or fiscal year certified by the property manager or owner as being true and correct to the best of his or her knowledge and belief shall be submitted with the petition. The operating statement shall include an accounting of the gross income, expenses, and resulting net operating income of the property in question.
2007.6 The petitioner and the Deputy Chief Financial Officer may submit, prior to the issuance of the Revised Assessment Roll, pursuant to § 2021.1 of this chapter, information and evidence requested by the Board or a Panel.
SOURCE: Final Rulemaking published at 45 DCR 24, 30 (January 2, 1998).