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SQUARE 345 ASSOC. LTD. PARTNERSHIP v. DC

No. 96-TX-1805.

721 A.2d 963 (1998)

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

District of Columbia Court of Appeals.

Decided December 24, 1998.

Attorney(s) appearing for the Case

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

Martin B. White, Assistant Corporation Counsel, with whom Jo Anne Robinson, Principal Deputy Corporation Counsel, and Charles L. Reischel, Deputy Corporation Counsel, were on the brief, for appellee.

Before STEADMAN, SCHWELB and FARRELL, Associate Judges.

STEADMAN, Associate Judge:

This is an appeal from a review by the Tax Division of the Superior Court of a commercial real property tax assessment pursuant to D.C.Code §§ 47-825.1(j), -3303 (1997). The taxpayer, Square 345 Associates Limited Partnership, challenges the trial court's valuation of its property for tax year 1989 at $36,070,735. The property, a parcel of land located at 1001 G Street, Northwest, at the time vacant except for a shell structure...

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