Code of the District of Columbia

§ 9–421.11. Cancellation of prior assessments; reassessments; refunds.

The Mayor of the District of Columbia is directed to cancel all assessments for improvements completed within 3 years prior to February 20, 1931, levied under the authority of this subchapter, relating to assessments for the paving of streets, avenues, and roads, or under § 9-401.04, relating to assessments for laying curbs; and the Mayor is further directed to reassess the cost of such improvements against the abutting property in accordance with the provisions of this subchapter, which assessments shall become a lien upon the abutting property and be collected in the manner provided under this subchapter. Where assessments for such improvements have been paid in whole or in part the Mayor shall refund, within the limits of appropriations by Congress therefor, to the persons paying the same, the excess, if any, of such payments over the amounts of the reassessments levied under §§ 9-421.01 to 9-421.12.


(Feb. 20, 1931, 46 Stat. 1199, ch. 246, § 11.)

Prior Codifications

1981 Ed., § 7-637.

1973 Ed., § 7-632.

Cross References

Real property tax sales, refund of erroneously paid taxes, see § 47-1317.

Change in Government

This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.