D.C. Mun. Regs. tit. 9, § 2013
Burden of Proof
Effective Jul 5, 201360 DCR 9888Authority: The Real Property Tax Appeals Commission Establishment Act of 2010, effective April 8, 2011 (D.C. Law 18-363; D.C. Official Code § 47-825.01a(b)(2) (2012 Supp.)); as amended by the Real Property Tax Appeals Commission Establishment Act of 2012, effective July 13, 2012 (D.C. Law 19-155; 59 DCR 5590). Source: Final Rulemaking published at 45 DCR 24, 33 (January 2, 1998); as amended by Final Rulemaking published at 60 DCR 9888 (July 5, 2013).District of Columbia, Office of the Secretary
2013.1 In an appeal, the proposed assessed value or classification of the subject property shall be presumed to be correct, and the petitioner has the burden of demonstrating that the assessment does not represent the estimated market value of the property or that the challenged classification of the property is erroneous.
SOURCE: Final Rulemaking published at 45 DCR 24, 33 (January 2, 1998); as amended by Final Rulemaking published at 60 DCR 9888 (July 5, 2013).