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DISTRICT OF COLUMBIA v. SQUARE 345 ASSOC.

No. 95-TX-1719.

706 A.2d 574 (1998)

DISTRICT OF COLUMBIA, Appellant, v. SQUARE 345 ASSOCIATES LTD. PARTNERSHIP, Appellee.

District of Columbia Court of Appeals.

Decided February 12, 1998.

Attorney(s) appearing for the Case

Lutz Alexander Prager, Assistant Deputy Corporation Counsel, with whom Charles F.C. Ruff, Corporation Counsel, Jo Anne Robinson, Interim Corporation Counsel, and Charles L. Reischel, Deputy Corporation Counsel, were on the brief, for appellant.

Gilbert Hahn, Jr., with whom Tanja H. Castro, Washington, DC, was on the brief, for appellee.

Before STEADMAN, KING, and REID, Associate Judges.

PER CURIAM:

The District of Columbia appeals the trial court's findings rejecting assessments for tax years 1990, 1991 and 1992 of real property owned by Square 345 Associates Limited Partnership ("the taxpayer"). The court accepted the valuation placed on the property by the taxpayer's expert who relied, in significant part, upon a process which utilized a "capitalization rate" as characterized by this court in Rock Creek Plaza-Woodner Ltd. Partnership v. District...

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