District of Columbia Code Division I. Government of District. § 2-403. Refund where assessments held void.

(a) The Mayor of the District of Columbia is hereby authorized and empowered to grant relief in claims for refund of taxes paid, or for cancelation of assessments heretofore made and subsequent to September 1, 1916, in such cases where like assessments, or assessments against property of similar character, have been held to be void or erroneous by decision of the courts in the District of Columbia or the Supreme Court of the United States: Provided, that any claims for refunds of taxes paid before February 11, 1929, or for cancellations of assessments before February 11, 1929, shall be filed within 1 year from February 11, 1929.

(b) Nothing contained in §§ 2-402 to 2-405 shall be construed as reducing the period of the statute of limitations.