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TRUSTEES OF 19th ST. BAPTIST CHURCH v. DIST. OF COL.

No. 11357.

378 A.2d 661 (1977)

TRUSTEES OF the NINETEENTH STREET BAPTIST CHURCH of the District of Columbia, Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided September 30, 1977.

Attorney(s) appearing for the Case

James Cobb, Washington, D.C., was on the brief for appellants.

John R. Risher, Jr., Corp. Counsel, Washington, D.C., with whom Henry E. Wixon and Richard G. Amato, Asst. Corp. Counsel, Washington, D.C., were on the brief for appellee.

Before KELLY and GALLAGHER, Associate Judges, and PAIR, Associate Judge, Retired.

KELLY, Associate Judge:

Appellants' complaint against the District of Columbia disputing liability for assessed real estate taxes for fiscal year 1976 against previously exempt property was dismissed for lack of jurisdiction by the trial court because the limitations period of D.C.Code 1973, § 47-2403 (conjoined with § 47-801e) expired before the complaint was filed.1 For the same reasons set forth by the court in its memorandum...

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