DISTRICT OF COLUMBIA v. 17M ASSOCIATES, LLC

Nos. 12-CV-1690, 12-CV-1691.

98 A.3d 954 (2014)

DISTRICT OF COLUMBIA, Appellant, v. 17M ASSOCIATES, LLC, Appellee.

District of Columbia Court of Appeals.

Decided September 4, 2014.


Attorney(s) appearing for the Case

James C. McKay, Jr. , Senior Assistant Attorney General for the District of Columbia, with whom Irvin B. Nathan , Attorney General, Todd S. Kim , Solicitor General, and Donna M. Murasky , Deputy Solicitor General, were on the brief, for appellant.

Stanley J. Fineman , Washington, DC, with whom Scott B. Cryder was on the brief, for appellee.

Before BECKWITH, EASTERLY, and McLEESE, Associate Judges.


BECKWITH, Associate Judge:

Appellant District of Columbia contends that the Superior Court erred in deferring to a decision of the Board of Real Property Assessments and Appeals (BRPAA) that found appellee 17M Associates LLC (17M) exempt from the possessory interest tax codified at D.C.Code § 47-1005.01(b) (2012 Repl.).1 The District also claims that the Superior Court further erred in finding, on the merits, that 17M's Lease Agreement...

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