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NAT. TRUST FOR HISTORIC PRESERVATION v. D.C.

No. 84-1748.

498 A.2d 574 (1985)

NATIONAL TRUST FOR HISTORIC PRESERVATION IN the UNITED STATES, ET AL., Appellants, v. DISTRICT OF COLUMBIA, Appellee.

District of Columbia Court of Appeals.

Decided October 8, 1985.

Attorney(s) appearing for the Case

John R. Risher, Jr., Washington, D.C., with whom R. Steven Holt, Washington, D.C., was on brief, for appellants.

Richard B. Nettler, Asst. Corp. Counsel, Washington, D.C., with whom Inez Smith Reid, Corp. Counsel, John H. Suda, Principal Deputy Corp. Counsel, and Charles L. Reischel, Deputy Corp. Counsel, Washington, D.C., were on brief, for appellee.

Before NEBEKER, FERREN and BELSON, Associate Judges.

NEBEKER, Associate Judge:

This appeal from the Tax Division of the Superior Court presents a single issue: whether these taxpayers, who concededly had not met the jurisdictional prerequisites for filing suit for a refund of real property taxes based on an unlawful assessment, are entitled to an injunction barring collection of the disputed tax. They attack the assessment for failure of the Board of Equalization and Review (Board) to meet a statutory deadline. Appellants...

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