D.C. Code § 47-1201
Any property owner aggrieved by any special assessment levied by the District of Columbia for any public improvement, other than a special assessment levied by a jury in a condemnation proceeding, may, within 60 days after service of notice of such assessment as provided in § 47-1203, file with the Mayor of the District of Columbia a protest in writing against such assessment setting forth specifically the grounds of such protest and may request a hearing thereon. No ground of protest not specifically set forth need be considered by the Mayor. If a hearing is requested the same shall be held, in the discretion of the Mayor, either before him or before 1 or more agents designated by him. At such hearing, physical facts which may be ascertained by view may be considered whether proved or not. If the hearing is held before an agent or agents, such agent or agents shall report in writing to the Mayor the substance of the evidence taken and the arguments made at the hearing, together with the findings (which may include a statement of any physical facts not proved at the hearing but which may be ascertained by view) and the recommendations of such agent or agents. A copy of such report, findings, and recommendations shall be mailed to the protestant 10 days before being presented to the Mayor, and the protestant may, before such report, findings, and recommendations are presented to the Mayor, file with such agent or agents exceptions to such report and findings, which exceptions shall be presented to the Mayor with such report, findings, and recommendations. If the Mayor finds that the property of the owner so protesting is not benefited by the improvement for which said assessment is levied, or is benefited less than the amount of such assessment or is unequally or inequitably assessed with relation to other property abutting such improvement, the Mayor shall abate, reduce, or adjust such assessment in accordance with such findings. In computing the time hereinafter provided in which a special assessment may be paid without interest there shall be excluded therefrom the time between the date of the filing of any such protest and the date of mailing notice of the action thereon by the Mayor. This section shall be effective only as to assessments levied for work completed subsequent to the passage and approval of §§ 47-1201 to 47-1206.
D.C. Code § 47-1201
Department of Finance and Revenue, powers, reallocation of special assessments, see § 47-835. Real property assessments and taxes, unsubdivided tracts, allocation of special assessment between subdivisions, see §§ 47-833 and 47-834. .