§ 47-412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.
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Current through October 23, 2012
When the last day prescribed administered by the Office of Tax and Revenue for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section:
(1) The last day for the performance of any act shall be determined by including any authorized extension of time.
(2) The term "legal holiday" means a legal holiday in the District of Columbia.
(Apr. 8, 2011, D.C. Law 18-363, § 2(a)(2), 58 DCR 963.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
Section 2 of D.C. Law 19-9 added a section to D.C. Law 18-363 to read as follows:
"Sec. 3a. Applicability.
"Sections 2 and 3 shall apply as of October 1, 2011.".
Section 4(b) of D.C. Law 19-9 provides that the act shall expire after 225 days of its having taken effect.
Section 2 of D.C. Law 19-75 added a section to D.C. Law 18-363 to read as follows:
"Sec. 3a. Applicability; transition.
"(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
"(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).".
Section 8(b) of D.C. Law 19-75 provides that the act shall expire after 225 days of its having taken effect.
Temporary Repeal of Section
Section 6 of D.C. Law 19-75 repealed D.C. Law 19-9.
Emergency Act Amendments
For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Emergency Amendment Act of 2011 (D.C. Act 19-33, March 15, 2011, 58 DCR 2608).
For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-76, June 23, 2011, 58 DCR 5377).
Legislative History of Laws
Law 18-363, the "Real Property Tax Appeals Commission Establishment Act of 2010", was introduced in Council and assigned Bill No. 18-530, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 7, 2010, and December 21, 2010, respectively. Signed by the Mayor on January 28, 2011, it was assigned Act No. 18-714 and transmitted to both Houses of Congress for its review. D.C. Law 18- 363 became effective on April 8, 2011.
Miscellaneous Notes
Section 4 of D.C. Law 19-155 added a section to D.C. Law 18-363 to read as follows:
"Sec. 3a. Applicability; transition.
"(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.
"(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3)).".
