Current through October 23, 2012
Notwithstanding any other provision of law, the jurisdiction of the Tax Division of the Superior Court to review the validity and amount of all assessments of tax made by the District of Columbia is exclusive. Effective on and after the effective date of the District of Columbia Court Reorganization Act of 1970, any common-law remedy with respect to assessments of tax in the District of Columbia and any equitable action to enjoin such assessments available in a court other than the former District of Columbia Tax Court is abolished. Actions properly filed before the effective date of that Act are not affected by this section and the court in which any such action has been filed may retain jurisdiction until its disposition.
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(July 29, 1970, 84 Stat. 489, Pub. L. 91-358, title I, § 111.)
1981 Ed., § 11-1202.
1973 Ed., § 11-1202.
References in Text
The "effective date of the District of Columbia Court Reorganization Act of 1970," referred to throughout this section, means, as set forth in § 199(c) of the Act, the first day of the seventh calendar month which began after the enactment of the Act.