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DISTRICT OF COLUMBIA v. PLACE

No. 04-TX-968.

892 A.2d 1108 (2006)

DISTRICT OF COLUMBIA, Appellant, v. Edison PLACE, Appellee.

District of Columbia Court of Appeals.

Decided February 9, 2006.

Attorney(s) appearing for the Case

James C. McKay, Jr., Senior Assistant Attorney General, with whom Robert J. Spagnoletti, Attorney General for the District of Columbia, and Edward E. Schwab, Deputy Attorney General, were on the brief, for appellant.

David A. Fuss was on the brief for appellee.

Before WASHINGTON, Chief Judge, and SCHWELB and FISHER, Associate Judges.

WASHINGTON, Chief Judge:

The District of Columbia ("government") appeals the decision of the Superior Court lowering the supplemental assessment of commercial real property owned by appellee Edison Place, LLC ("Edison Place") by $11,193,000. The trial court held that as a matter of law, the District of Columbia could not include an increase in land value in a supplemental assessment because such changes to land valuation can only occur via a scheduled general assessment...

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