(a) A claim or claims in an application may be determined with one or more of the following four outcomes:
(1) dismissal of the claim or claims for a jurisdictional defect;
(2) confirmation of the assessment based on denial of review for a substantive or procedural defect;
(3) confirmation of the assessment following review; or
(4) an offer or a determination to correct the assessment.
(b) The Tax Commission may not increase an assessed valuation.
(c) The Tax Commission may notify appropriate governmental agencies of errors in assessment or in official records.
The Tax Commission shall deny review of an application on any of the following grounds:
(a) Two or more applications for review of the same assessment are pending.
(b) The applicant failed to comply with Administrative Code § 11-208.1 for the applicable year.
(c) The applicant did not file a separate application for each separately assessed property that is not a condominium unit.
(e) The application is illegible.
(f) The application is not typed, written or printed in ink.
(g) The application signed by an agent who is required to attach a power of attorney does not contain the agent's statement of personal knowledge.
(h) The applicant lost standing as a person aggrieved before the application is determined.
(i) If an assessment review proceeding is commenced in court before September 30, review of the application shall be deemed waived unless the application has been reviewed and determined by the Tax Commission or a hearing is scheduled after September 15.
The Tax Commission may deny or discontinue review of an application on any of the following grounds:
(a) Failure to use forms prescribed for the current year when applying to the Tax Commission for review of a tentative assessment.
(b) The applicant did not file the form as instructed for the claims made or the tax class of the property.
(c) The applicant filed more than one application for review of the same assessment.
(d) Failure to provide material information required by the prescribed application form.
(e) Failure to attach all required forms to an application.
(f) The application contains inconsistent or false material statements.
(g) Failure of the applicant to initial changes made to information provided in the application.
(h) Failure of the applicant to initial all pages of an application form copied single-sided from a double-sided form.
(i) Failure to file the required number of copies with the original in accordance with chapter three of this title.
(j) A person other than the applicant changed material information provided by the applicant in the application.
(k) The applicant failed to report to the Department of Finance by October 1 of the calendar year immediately preceding the filing of an application the cost of either of the following:
(1) for property identified on the assessment roll by identification number, any additions to or retirements of such property during the calendar year ending on such date; or
(2) any new equipment taxable as real property not previously on the assessment roll.
(l) Applications are not filed and eligible for review for all lots for which a consolidated income and expense statement is filed, for which consolidated review is requested, or which are operated as a single economic unit.
(m) The applicant seeking full or partial exemption or reclassification:
(1) did not arrange with the City to promptly set an appointment to conduct an inspection.
(2) did not, either directly or through a representative, notify the Tax Commission by telephone or fax, email or other writing received on or before April 10, or by 5:00 p.m. the following Monday when April 10 falls on a Saturday or Sunday, that an appointment to conduct an inspection has not been set.
(a) Representatives and self-represented applicants shall file a certificate of litigation status according to published instructions in the form prescribed for such purpose.
(b) The certificate of litigation status shall be filed: (1) with the hearing officer at a hearing; (2) with the application if the application requests review on papers; or (3) with a request for review on papers amending a request in the application for a hearing.
(c) Failure to file a certificate of litigation status or errors therein may result in denial of review, and such a failure or such errors causing an error in the terms of an offer may result in the denial of a request for a revised offer.
(a) To withdraw a hearing request, to withdraw an application or claim in an application, or to raise the market value claimed in an application, representatives and self-represented applicants shall file the form prescribed for such purpose.
(b) To revoke the designation of representative in the application and to designate a new representative, applicants shall file the form prescribed for such purpose.
(c) To consent to the substitution of a new applicant to obtain review of an application, applicants shall file the form prescribed for such purpose.
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