2099.1 Each definition set forth in Chapter 8 of Title 47 of the D.C. Code and Chapters 3 and 99 of this title shall apply to the same term used in this chapter, unless the context clearly requires another definition. In addition, when used in this chapter, the following words and phrases shall have the meaning ascribed:

Board - the Board of Real Property Assessments and Appeals for the District of Columbia.

Chairperson - the member appointed by the Mayor, with the advice and consent of the Council, as the chairperson of the Board.

Council - the Council of the District of Columbia.

Deputy Chief Financial Officer - the Deputy Chief Financial Officer of the District of Columbia Office of Tax and Revenue or the Deputy Chief Financial Officer's duly appointed or authorized agent, designee, or representative.

Mayor - the Mayor of the District of Columbia or his or her designated agent. Member- a member of the Board.

Office - the District of Columbia Office of Tax and Revenue.

Panel - refers to a panel consisting of two (2) or three (3) members, as provided in this chapter, members which are authorized to hear, review, and decide real property assessment appeals as provided under D.C. Code §47-825.1 (d)(1).

Panel Chairperson - the member appointed by the Chairperson to preside over a specific Panel and shall constitute one member of the Panel.

Petitioner - the property owner or the individual or entity legally or contractually obligated to pay the real property taxes on the subject property for the period in question or the duly authorized agent, designee, or representative of such person.

Square and Lot - the squares and lots identified by plat on the records of the District of Columbia Surveyor.

SOURCE: Final Rulemaking published at 45 DCR 24, 25 (January 2, 1998).