D.C. Code § 47-813 — DC Code / Title 47 / Chapter 8 / § 47-813
§ 47-813. Classes of property.
Status: in_force

*NOTE: This section includes amendments by emergency legislation that will expire on May 31, 2026. To view the text of this section after the expiration of all emergency and temporary legislation, click this link: Past Permanent Version .*
(a) For the purpose of levying taxes on real property in the District of Columbia, the Council may establish different classes of real property.
(b) For the property tax year beginning July 1, 1979, and ending June 30, 1980, the following classes of real property are established:
  (1) Class 1 Property. — (A) Class 1 Property shall be comprised of improved residential real property which:
      (i) Is occupied by the owner thereof;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 1 Property; provided, that at least 50% of the dwelling units contained therein are occupied by the shareholders or members of such cooperative housing association;
  (2) Class 2 Property. — (A) Class 2 Property shall be comprised of improved residential real property, which:
      (i) Is not occupied by the owner thereof;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property; provided, that less than 50% of the dwelling units contained therein are occupied by the shareholders or members of such cooperative housing association.
    (C) Nothing in this subsection shall be construed to include hotels in the Class 2 Property classification;
  (3) Class 3 Property. — Class 3 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property.
(c) For the property tax year beginning July 1, 1980, and ending June 30, 1981, and for each tax year thereafter, the following classes of real property are established:
  (1) Class 1 Property. — (A) Class 1 Property shall be comprised of improved residential real property which:
      (i) Is occupied by the owner thereof;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 1 Property; provided, that at least 50% of the dwelling units contained therein are occupied by the shareholders or members of such cooperative housing association.
    (C) Vacant real property which abuts improved residential real property qualified as Class 1 Property shall be classified as Class 1 Property if said vacant property and the improved residential real property which it abuts have common ownership. For the property tax year beginning July 1, 1984, and ending June 30, 1985, and for each tax year thereafter, vacant real property which is separated from Class 1 improved residential real property by a public alley less than 30 feet wide shall be classified as Class 1 Property if the following conditions are met:
      (i) The vacant real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structures on the vacant real property as a matter of right; and
      (iii) The owner of the vacant real property also owns the Class 1 improved residential real property separated by the alley from the vacant lot;
  (2) Class 2 Property. — (A) Class 2 Property shall be comprised of improved residential real property, including apartment buildings, which:
      (i) Is not occupied by the owner thereof;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property; provided, that less than 50% of the dwelling units contained therein are occupied by the shareholders or members of such cooperative housing association.
    (C) Improved multifamily residential property which contains more than 5 dwelling units and is used exclusively for nontransient dwelling purposes shall also be classified as Class 2 Property.
    (D) Vacant real property which abuts improved residential real property qualified as Class 2 Property shall be classified as Class 2 Property if said vacant property and the improved residential real property which it abuts have common ownership. For the property tax year beginning July 1, 1984, and ending June 30, 1985, and for each tax year thereafter, vacant real property which is separated from Class 2 improved residential real property by a public alley less than 30 feet wide shall be classified as Class 2 Property if the following conditions are met:
      (i) The vacant real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission do not allow the building of any structures on the vacant real property as a matter of right; and
      (iii) The owner of the vacant real property also owns the Class 2 improved residential real property separated by the alley from the vacant lot.
    (E) The Mayor may require an owner of real property to submit such information relating to the ownership of vacant real property as in the Mayor’s judgment will assist in the determination of ownership of such property as required under this section for purposes of real property classification;
  (3) Class 3 Property. — Class 3 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property. Vacant real property which abuts and has common ownership with real property subject to the apportionment provision of subsection (f) of this section shall also be classified as Class 3 Property.
(c-1) For the property tax year beginning July 1, 1985, and ending June 30, 1986, and for each subsequent tax year, the following classes of real property not covered in subsection (c-2) or (c-3) of this section are established:
  (1) Class 1 Property. — (A) Class 1 Property shall be comprised of improved residential real property which:
      (i) Is occupied by the owner of the property;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 1 Property, so long as at least 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
    (C) Vacant real property which abuts improved residential real property qualified as Class 1 Property shall be classified as Class 1 Property if the vacant property and the improved residential real property which it abuts have common ownership.
    (D) Vacant real property which is separated from Class 1 improved residential real property by a public alley less than 30 feet wide shall be classified as Class 1 Property if the following conditions are met:
      (i) The vacant real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structures on the vacant real property as a matter of right; and
      (iii) The owner of the vacant real property also owns the Class 1 improved residential real property separated by the alley from the vacant lot.
  (2) Class 2 Property. — (A) Class 2 Property shall be comprised of improved residential real property, including buildings, which:
      (i) Is not occupied by the owner thereof;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property, so long as less than 50% the dwelling units are occupied by the shareholders or members of the cooperative housing association.
    (C) Improved multifamily residential property which contains more than 5 dwelling units and is used exclusively for nontransient dwelling purposes shall also be classified as Class 2 Property.
    (D) Vacant real property which abuts improved residential real property qualified as Class 2 Property shall be classified as Class 2 Property if the vacant property and the improved residential real property which it abuts have common ownership.
    (E) Vacant real property which is separated from Class 2 improved residential real property by a public alley less than 30 feet wide shall be classified as Class 2 Property if the following conditions are met:
      (i) The vacant real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission do not allow the building of any structures on the vacant real property as a matter of right; and
      (iii) The owner of the vacant real property also owns the Class 2 improved residential real property separated by the alley from the vacant lot.
    (F) The Mayor may require an owner of real property to submit such information relating to the ownership of vacant real property as in the Mayor’s judgment will assist in the determination of ownership of the property as required under this section for purposes of real property classification.
  (3) Class 3 Property. — (A) Class 3 Property shall be comprised of improved commercial real property, including hotels, motels, inns, or any other place, which is regularly used for the purpose of furnishing rooms, lodgings or accommodations to transients.
    (B) For purposes of subparagraph (A) of this paragraph the term “transient” means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of 90 consecutive days or more shall no longer be considered a transient, but shall be considered a permanent resident of the hotel, motel or inn.
  (4) Class 4 Property. — Class 4 Property shall be comprised of all real property which is not Class 1 Property, Class 2 Property or Class 3 Property. Vacant real property which abuts and has common ownership with real property subject to the apportionment provision of subsection (f) in this section shall also be classified as Class 4 Property.
(c-2) For the property tax year beginning July 1, 1990, and ending June 30, 1991, and the subsequent tax years beginning July 1, 1991, and ending June 30, 1992, and beginning July 1, 1992, and ending June 30, 1993, and for the period beginning July 1, 1993, and ending September 30, 1993, and beginning October 1, 1993, and ending September 30, 1994, the following classes of real property are established:
  (1) Class 1 Property. — (A) Class 1 Property shall be comprised of improved residential real property which:
      (i) (I) Is occupied by the owner of the property; or
        (II) Is unoccupied due to a major fire, flood, or other casualty to the improved real property, if the improved real property was occupied by the owner of the property at the time of the casualty, and the major fire, flood, or other casualty occurred during the 12 months preceding the tax year and was not intentionally caused by the owner;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 1 Property, so long as at least 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
    (C) Unimproved real property which abuts improved residential real property qualified as Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the improved residential real property which it abuts have common ownership.
    (D) Unimproved real property which is separated from Class 1 improved residential real property by a public alley less than 30 feet wide shall be classified as Class 1 Property if the following conditions are met:
      (i) The unimproved real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 1 improved residential real property separated by the alley from the unimproved real property.
  (2) Class 2 Property. — (A) Class 2 Property shall be comprised of improved residential real property, including buildings, which:
      (i) Is not occupied by the owner thereof;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property, so long as less than 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
    (C) Improved multifamily residential property which contains more than 5 dwelling units and is used exclusively for nontransient dwelling purposes shall also be classified as Class 2 Property.
    (D) Unimproved real property which abuts improved residential real property qualified as Class 2 Property shall be classified as Class 2 Property if the unimproved real property and the improved residential real property which it abuts have common ownership.
    (E) Unimproved real property which is separated from Class 2 improved residential real property by a public alley less than 30 feet wide shall be classified as Class 2 Property if the following conditions are met:
      (i) The unimproved real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 2 improved residential real property separated by the alley from the unimproved real property.
    (F) The Mayor may require an owner of real property to submit such information relating to the ownership of unimproved real property as in the Mayor’s judgment will assist in the determination of ownership of the property as required under this section for purposes of real property classification.
  (3) Class 3 Property. — (A) Class 3 Property shall be comprised of improved commercial real property, including hotels, motels, inns, or any other place, which is regularly used for the purpose of furnishing rooms, lodgings, or accommodations to transients.
    (B) For purposes of subparagraph (A) of this paragraph, the term “transient” means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of 90 consecutive days or more shall no longer be considered a transient but shall be considered a permanent resident of the hotel, motel, or inn.
  (4) Class 4 Property. — Class 4 Property shall be comprised of:
    (A) All improved real property, which is not Class 1 Property, Class 2 Property, or Class 3 Property;
    (B) Unimproved real property, which is not Class 1 Property, Class 2 Property, or Class 3 Property, if any of the following conditions are met:
      (i) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right;
      (ii) A building permit has been issued and is in effect as of July 1, 1990; or
      (iii) The unimproved real property is used as a parking lot and each approval required from the District of Columbia government for use as a parking lot has been obtained;
    (C) For the property tax year beginning July 1, 1991, and ending June 30, 1992, any improved or unimproved real property classified as Class 4 Property as of June 30, 1991, unless the real property qualifies as Class 1, Class 2, or Class 3;
    (D) For the property tax year beginning July 1, 1991, and ending June 30, 1992, any unimproved real property that was classified as improved real property as of June 30, 1991, unless the real property qualifies as Class 1, Class 2, or Class 3; and
    (E) Class 4 Property shall include, as of June 30 of the preceding tax year, the unimproved real property that is within the Northeast No. 1/Eckington Yards Special Treatment Area and the Buzzard Point/Near Southeast Development Opportunity Area, as designated on the District of Columbia Generalized Land Use Map dated November 1992 that is part of the Comprehensive Plan, provided that the real property is zoned for commercial development and the real property owner is engaged in predevelopment activities as supported by written documentation. For the purpose of this subparagraph, “the term predevelopment activities” means completion of 1 of the following:
      (i) Preparation of subdivision or large tract review applications;
      (ii) Preparation or application for District permits or authorizations to proceed with development;
      (iii) Participation in special planning or transportation studies prepared in conjunction with the District; or
      (iv) Completion of environmental assessment or mitigation studies prepared in conjunction with the District.
  (5) Class 5 Property. — (A) Class 5 Property shall be comprised of all unimproved real property which is not Class 1 Property, Class 2 Property, Class 3 Property, or Class 4 Property.
    (B) Unimproved real property that abuts and has common ownership with real property subject to the apportionment provision of subsection (f) of this section and cannot be classified as Class 1 Property, Class 2 Property, Class 3 Property, or Class 4 Property shall also be classified as Class 5 Property.
(c-3) For the property tax year beginning October 1, 1994, and ending September 30, 1995, and for each subsequent tax year, the following classes of real property are established:
  (1) Class 1 Property. — (A) Class 1 Property shall be comprised of improved residential real property that:
      (i) (I) Is occupied by the owner of the property; or
        (II) Is unoccupied due to a major fire, flood, or other casualty to the improved real property, if the improved real property was occupied by the owner of the property at the time of the casualty, and the major fire, flood, or other casualty occurred during the 12 months preceding the tax year and was not intentionally caused by the owner;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property that is owned by a cooperative housing association shall also be classified as Class 1 Property so long as at least 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
    (C) Class 1 Property that becomes unoccupied shall be classified as Class 2 Property if the property becomes unoccupied due to any of the following conditions:
      (i) [Repealed];
      (ii) The improved real property is actively for sale at a reasonable market price as of September 30 of the preceding tax year;
      (iii) A building or demolition permit has been issued and building or demolition is actively pursued as of September 30 of the preceding tax year; or
      (iv) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation.
    (D) Unimproved real property which abuts improved and occupied residential real property qualified as Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the improved and occupied residential real property which it abuts have common ownership.
    (E) Unimproved real property which is separated from Class 1 improved and occupied residential real property by a public alley less than 30 feet wide shall be classified as Class 1 Property if the following conditions are met:
      (i) The unimproved real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 1 improved and occupied residential real property separated by the alley from the unimproved real property.
  (2) Class 2 Property. — (A) Class 2 Property shall be comprised of improved and occupied residential real property, including a building, that:
      (i) Is occupied, but not by the owner;
      (ii) Contains not more than 5 dwelling units, whether as a row, detached, or semidetached structure, or is a single dwelling unit owned as a condominium; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property so long as less than 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
    (C) Improved and occupied multifamily residential real property which contains more than 5 dwelling units and is used exclusively for nontransient purposes shall also be classified as Class 2 Property.
    (D) Unimproved real property which abuts improved and occupied residential real property qualified as Class 2 Property shall be classified as Class 2 Property if the unimproved real property and the improved and occupied residential real property which it abuts have common ownership.
    (E) Unimproved real property which is separated from Class 2 improved and occupied residential real property by a public alley less than 30 feet wide shall be classified as Class 2 Property if the following conditions are met:
      (i) The unimproved real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 2 improved and occupied residential real property separated by the alley from the unimproved real property.
    (F) Class 2 Property that becomes unoccupied shall be classified as Class 4 Property if it becomes unoccupied due to any of the following conditions:
      (i) A major fire, flood, or other casualty to the improved real property, which was not intentionally caused by the owner, has occurred during the 12 months preceding the tax year;
      (ii) A building or demolition permit has been issued and building or demolition is actively pursued as of September 30 of the preceding tax year;
      (iii) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation; or
      (iv) An application for a necessary approval for development of the improved real property is pending, as of September 30 of the preceding tax year, before the Board of Zoning Adjustment, the Zoning Commission, the Commission of Fine Arts, the Historic Preservation Review Board, or the National Capital Planning Commission.
    (G) Improved real property described in paragraph (1)(C) of this subsection.
  (3) Class 3 Property. — (A) Class 3 Property shall be comprised of improved and occupied commercial real property, including hotels, motels, inns, or any other place, which is regularly used for the purpose of furnishing rooms, lodgings, or accommodations to transients.
    (B) For purposes of subparagraph (A) of this paragraph, the term “transient” means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of 90 consecutive days or more shall no longer be considered a transient, but shall be considered a permanent resident of the hotel, motel, or inn.
    (C) Class 3 Property that becomes unoccupied shall be classified as Class 4 Property if it becomes unoccupied due to any of the following conditions:
      (i) A major fire, flood, or other casualty to the improved real property, which was not intentionally caused by the owner, has occurred during the 12 months preceding the tax year;
      (ii) A building or demolition permit has been issued and building or demolition is actively pursued as of September 30 of the preceding tax year;
      (iii) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation; or
      (iv) An application for a necessary approval for development of the improved real property is pending, as of September 30 of the preceding tax year, before the Board of Zoning Adjustment, the Zoning Commission, the Commission of Fine Arts, the Historic Preservation Review Board, or the National Capital Planning Commission.
  (4) Class 4 Property. — Class 4 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property or Class 3 Property.
  (5) Repealed.
(c-4) For the real property tax year beginning October 1, 2001, and ending September 30, 2002, the following classes of real property are established:
  (1) Class 1 Property. — (A) Class 1 Property shall be comprised of improved residential real property that:
      (i) Is occupied; and
      (ii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Improved residential real property that is owned by a cooperative housing association shall also be classified as Class 1 Property.
    (C) Improved and occupied multifamily residential real property which is used exclusively for nontransient dwelling purposes shall also be classified as Class 1 Property.
    (D) Unimproved real property which abuts Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the Class 1 Property have common ownership.
    (E) Unimproved real property which is separated from Class 1 Property by a public alley less than 30 feet wide shall be classified as Class 1 Property if the following conditions are met:
      (i) The unimproved real property is less than 1,000 square feet in size;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 1 Property separated by the alley from the unimproved real property.
    (F) Class 1 Property that becomes unoccupied shall remain classified as Class 1 Property if:
      (i) Unoccupied due to a major fire, flood, or other casualty to the improved real property, if the improved real property was occupied at the time of the casualty, and the major fire, flood, or other casualty occurred during the 12 months preceding the tax year and was not intentionally caused by the owner;
      (ii) The improved real property is actively for sale at a reasonable market price as of September 30 of the preceding tax year;
      (iii) A building or demolition permit has been issued and building or demolition is actively pursued as of September 30 of the preceding tax year; or
      (iv) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation.
  (2) Class 2 Property. — Class 2 Property shall be comprised of all real property which is not Class 1 Property.
(c-5) Repealed.
(c-6) (1) For tax years 2003 through 2006, the following classes of taxable real property are established:
    (A) Class 1 Property;
    (B) Class 2 Property; and
    (C) Class 3 Property.
  (2) (A) Class 1 Property shall be comprised of residential real property that:
      (i) Is improved;
      (ii) Is occupied; and
      (iii) Is used exclusively for nontransient residential dwelling purposes.
    (B) Unimproved real property which abuts Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the Class 1 Property have common ownership.
    (C) Residential real property that is either unoccupied or unimproved shall remain classified as Class 1 property if:
      (i) The improved real property is unoccupied due to a fire, flood, or other casualty, if the property was occupied at the time of the casualty, and the fire, flood, or other casualty occurred during the 12 months preceding the tax year and was not intentionally caused by the owner or sole tenant;
      (ii) The real property is actively offered for sale or rental at a reasonable market price as of September 30 of the preceding tax year or as of March 31 of the current tax year; provided, that a property which has been offered for sale or rental for more than 8 months shall be presumed not to be offered for sale or rental at a reasonable market price;
      (iii) A building permit or a demolition permit has been issued and construction or demolition is actively pursued as of September 30 of the preceding tax year or as of March 31 of the current tax year;
      (iv) A building permit has been issued during the 24 months preceding the current tax year;
      (v) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation;
      (vi) An application for a necessary approval for development of the improved real property is pending, as of September 30 of the preceding tax year or as of March 31 of the current tax year, before the Board of Zoning Adjustment, the Zoning Commission for the District of Columbia, the Commission on Fine Arts, the Historic Preservation Review Board, the Mayor’s Agent for Historic Preservation, or the National Capital Planning Commission;
      (vii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right;
      (viii) The unimproved real property is used as a parking lot and each approval required from the District government for use as a parking lot has been obtained;
      (ix) Unimproved air rights lot that appertains to improved and occupied real property;
      (x) Property is designated as a historic landmark under subchapter I of Chapter 11 of Title 6 , or is the subject of an agreement that runs with the land and provides for the preservation of certain historic features of the improvement;
      (xi) The unimproved real property is the subject of a public hearing on a proposed overlay zone or on a proposed downzoning of the zone district classification of the real property (other than a downzoning under § 1-301.67 or § 1-301.68 [see now § 1-306.01 et seq.]); or
      (xii) The unimproved real property is encumbered by a deed of trust that was recorded during the 24 months preceding the current tax year.
    (D) Unimproved real property which is separated from Class 1 Property by a public alley less than 30 feet wide shall be classified as Class 1 Property if:
      (i) The unimproved real property is less than 1,000 square feet;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 1 Property separated by the alley from the unimproved real property.
    (E) Real property owned by a qualifying nonprofit housing organization under § 47-3505(a) shall be classified as Class 1 property.
  (3) (A) Class 2 Property shall be comprised of commercial real property that is improved and occupied.
    (B) Unimproved real property which abuts Class 2 Property shall be classified as Class 2 Property if the unimproved real property and the Class 2 Property have common ownership.
    (C) Commercial real property that is unimproved or unoccupied shall remain classified as Class 2 Property if:
      (i) The improved real property is unoccupied due to a fire, flood, or other casualty, if the property was occupied at the time of the casualty, and the fire, flood, or other casualty occurred during the 12 months preceding the tax year and was not intentionally caused by the owner or sole tenant;
      (ii) The real property is actively offered for sale or rental at a reasonable market price as of September 30 of the preceding tax year or as of March 31 of the current tax year; provided, that a property which has been offered for sale or rental for more than 8 months shall be presumed not to be offered for sale or rental at a reasonable market price;
      (iii) A building permit or a demolition permit has been issued and building or demolition is actively pursued as of September 30 of the preceding tax year or as of March 31 of the current tax year;
      (iv) A building permit has been issued during the 24 months preceding the current tax year;
      (v) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation;
      (vi) An application for a necessary approval for development of the real property is pending, as of September 30 of the preceding tax year or as of March 31 of the current tax year, before the Board of Zoning Adjustment, the Zoning Commission for the District of Columbia, the Commission on Fine Arts, the Historic Preservation Board, the Mayor’s Agent for Historic Preservation, or the National Capital Planning Commission;
      (vii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right;
      (viii) The unimproved real property is used as a parking lot and each approval required from the District government for use as a parking lot has been obtained;
      (ix) An unimproved air rights lot that appertains to improved and occupied real property;
      (x) Property is designated as a historic landmark under subchapter I of Chapter 11 of Title 6 , or is the subject of an agreement that runs with the land and provides for the preservation of certain historic features of the improvement;
      (xi) The unimproved real property is the subject of a public hearing on a proposed overlay zone or on a proposed downzoning of the zone district classification of the real property (other than a downzoning under § 1-301.67 or § 1-301.68 [see now § 1-306.01 et seq.]); or
      (xii) The unimproved real property is encumbered by a deed of trust that was recorded during the 24 months preceding the current tax year.
    (D) Class 2 Property shall include, as of September 30 of the preceding tax year, the unimproved real property that is within the Northeast No. 1/Eckington Yards Special Treatment Area and the Buzzard Point/Near Southeast Development Opportunity Area, as designated on the current District of Columbia Generalized Land Use Map that is part of the Comprehensive Plan; provided, that the real property is zoned for commercial development and the real property owner is engaged in predevelopment activities as supported by written documentation. For the purpose of this subparagraph, the term “predevelopment activities” means completion of one of the following:
      (i) Preparation of subdivision or large tract review applications;
      (ii) Preparation or application for District of Columbia permits or authorizations to proceed with development;
      (iii) Participation in special planning or transportation studies prepared in conjunction with the District of Columbia; or
      (iv) Completion of environmental assessment or mitigation studies prepared in conjunction with the District of Columbia.
    (E) Unimproved real property which is separated from Class 2 Property by a public alley less than 30 feet wide shall be classified as Class 2 Property if:
      (i) The unimproved real property is less than 1,000 square feet;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the unimproved real property as a matter of right; and
      (iii) The owner of the unimproved real property also owns the Class 2 Property separated by the alley from the unimproved real property.
  (4) Class 3 Property shall be comprised of all real property which cannot be classified as either Class 1 Property or Class 2 Property.
(c-7) (1) For tax year 2007 and thereafter, the following classes of taxable real property are established:
    (A) Class 1 Property;
    (B) Class 2 Property; and
    (C) Class 3 Property.
  (2) (A) Except as otherwise provided in this paragraph, Class 1 Property shall be comprised of residential real property that is improved and used exclusively for nontransient residential dwelling purposes; provided, that the improved and nontransient real property shall not be classified as Class 1 Property if it appears on the list compiled under § 42-3131.16 .
    (B) Unimproved real property benefiting from an exemption under subsection (c-6)(2)(C) of this section on December 27, 2006 shall continue to benefit from the exemption and be classified as Class 1 Property for the duration permitted under that subsection; provided, that the exemption shall not be valid after September 30, 2007; provided further, that the unimproved real property may qualify for an exemption in effect after December 28, 2006 and subject to the time restriction and exclusion set forth in subparagraph (E)(ii)(II) of this paragraph.
    (C) Real property used as a parking lot shall be classified as Class 1 Property if it appertains to improved Class 1 Property and if each approval required from the District government for use as a parking lot has been obtained.
    (D) Unimproved real property which abuts Class 1 Property shall be classified as Class 1 Property if the real property and the Class 1 Property have common ownership.
    (E) (i) Unimproved, residential real property shall be classified as Class 1 Property if:
        (I) The real property is actively offered for sale or rental at a reasonable market price as of September 30 of the preceding tax year or as of March 31 of the current tax year; provided, that a real property which has been offered for sale for more than 8 months shall be presumed not to be offered for sale at a reasonable market price, and a rental offered for rental for more than 90 days shall be presumed not to be offered for rental at a reasonable market price;
        (II) A building permit to construct at least one nontransient dwelling unit has been issued and construction is actively pursued as of September 30 of the preceding tax year or as of March 31 of the current tax year;
        (III) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the real property as a matter of right;
        (IV) The unimproved air rights lot appertains to improved Class 1 Property;
        (V) For a period not to exceed 12 months, the real property is the subject of a pending application for a necessary approval for development before the Board of Zoning Adjustment, the Zoning Commission for the District of Columbia, the Commission on Fine Arts, the Historic Preservation Review Board, the Mayor’s Agent for Historic Preservation, the Department of Public Works, or the National Capital Planning Commission; or
        (VI) For a period not to exceed 12 months, the real property is encumbered by a deed of trust that was recorded during the 12 months preceding the current tax year.
      (ii) (I) Classification of unimproved real property as Class 1 Property pursuant to sub-subparagraph (i)(I), (II), (III), or (IV) of this subparagraph shall not exceed 3 tax years under the same, substantially similar, or related ownership.
        (II) Notwithstanding sub-sub-subparagraph (I) of this sub-subparagraph, unimproved real property under the same, substantially similar, or related ownership that qualified for and benefited from an exemption under sub-subparagraph (i) of this subparagraph or under subsection (c-6)(2)(C) or (c-6)(2)(E) of this section, other than under sub-subparagraph (i)(V) or (VI) of this subparagraph or a similar provision of subsection (c-6)(2)(C), for 3 or more tax years shall no longer be classified as Class 1 Property beginning in tax year 2008.
        (III) For purposes of this sub-subparagraph, ownership shall be related if a deduction for a loss from the sale or exchange of properties between taxpayers would be disallowed under section 267 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 78; 26 U.S.C. § 267); provided, that the exclusion under section 267(a)(1) for a loss in a distribution in a complete liquidation shall not apply.
    (F) Unimproved real property which is separated from Class 1 Property by a public alley less than 30 feet wide shall be classified as Class 1 Property if:
      (i) The real property is less than 1,000 square feet;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the real property as a matter of right; and
      (iii) The real property and the Class 1 Property separated by the alley from the real property have common ownership.
  (3) (A) Except as otherwise provided in this paragraph, Class 2 Property shall be comprised of improved commercial real property; provided, that such improved real property shall not be classified as Class 2 Property if it appears on the list compiled under § 42-3131.16 .
    (B) Unimproved real property benefiting from an exemption under subsection (c-6)(3)(C) of this section on December 27, 2006 shall continue to benefit from the exemption and be classified as Class 2 Property for the duration permitted under subsection (c-6)(3)(c) of this section; provided, that the exemption shall not be valid after September 30, 2007; provided further, that the unimproved real property may qualify for an exemption in effect after December 28, 2006 and subject to the time restriction and exclusion set forth in subparagraph (E)(ii)(II) of this paragraph.
    (C) Real property used as a parking lot shall be classified as Class 2 Property if each approval required from the District government for use as a parking lot has been obtained.
    (D) Unimproved real property which abuts Class 2 Property shall be classified as Class 2 Property if the real property and the Class 2 Property have common ownership.
    (E) (i) Unimproved, commercial real property shall be classified as Class 2 Property if:
        (I) The real property is actively offered for sale or rental at a reasonable market price as of September 30 of the preceding tax year or as of March 31 of the current tax year, provided, that a real property which has been offered for sale for more than 8 months shall be presumed not to be offered for sale at a reasonable market price, and a rental offered for rental for more than 90 days shall be presumed not to be offered for rental at a reasonable market price;
        (II) A building permit to construct an improvement or a parking lot has been issued and construction is actively pursued as of September 30 of the preceding tax year or as of March 31 of the current tax year;
        (III) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the real property as a matter of right;
        (IV) The unimproved air rights lot appertains to improved Class 2 Property; or
        (V) For a period not to exceed 12 months, the real property is the subject of a pending application for a necessary approval for development before the Board of Zoning Adjustment, the Zoning Commission for the District of Columbia, the Commission on Fine Arts, the Historic Preservation Review Board, the Mayor’s Agent for Historic Preservation, the Department of Public Works, or the National Capital Planning Commission; or
        (VI) For a period not to exceed 12 months, the real property is encumbered by a deed of trust that was recorded during the 12 months preceding the current tax year.
      (ii) (I) Classification of unimproved real property as Class 2 Property pursuant to sub-subparagraph (i)(I), (II), or (III) of this subparagraph shall not exceed 3 tax years under the same, substantially similar, or related ownership.
        (II) Notwithstanding sub-sub-subparagraph (I) of this sub-subparagraph, unimproved real property under the same, substantially similar, or related ownership that qualified for and benefited from an exemption under sub-subparagraph (i) of this subparagraph or under subsection (c-6)(3)(C) of this section, other than under sub-subparagraph (i)(IV) or (V) of this subparagraph or under a similar provision of subsection (c-6)(3)(C) of this section, for 3 or more tax years shall no longer be classified as Class 2 Property beginning in tax year 2008.
        (III) For purposes of this sub-subparagraph, ownership shall be related if a deduction for a loss from the sale or exchange of properties between taxpayers would be disallowed under section 267 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 78; 26 U.S.C. § 267); provided, that the exclusion under section 267(a)(1) for a loss in a distribution in a complete liquidation shall not apply.
    (F) Unimproved real property which is separated from Class 2 Property by a public alley less than 30 feet wide shall be classified as Class 2 Property if:
      (i) The real property is less than 1,000 square feet;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the real property as a matter of right; and
      (iii) The real property and the Class 2 Property separated by the alley from the real property have common ownership.
    (G) Class 2 Property shall include, as of September 30 of the preceding tax year, the unimproved real property that is within the Northeast No. 1/Eckington Yards Special Treatment Area and the Buzzard Point/Near Southeast Development Opportunity Area, as designated on the current District of Columbia Generalized Land Use Map that is part of the Comprehensive Plan; provided, that the real property is zoned for commercial development and the real property owner is engaged in predevelopment activities as supported by written documentation. For the purpose of this subparagraph, the term “predevelopment activities” means completion of one of the following:
      (i) Preparation of subdivision or large tract review applications;
      (ii) Preparation or application for District of Columbia permits or authorizations to proceed with development;
      (iii) Participation in special planning or transportation studies prepared in conjunction with the District of Columbia; or
      (iv) Completion of environmental assessment or mitigation studies prepared in conjunction with the District of Columbia.
  (4) Class 3 Property shall be comprised of all real property which cannot be classified as Class 1 Property or Class 2 Property.
(c-8) (1) For tax year 2011 and thereafter, the following classes of taxable real property are established:
    (A) Class 1 Property;
    (B) Class 2 Property;
    (C) Class 3 Property; and
    (D) Class 4 Property.
  (2) (A) Except as otherwise provided in this paragraph and subject to paragraphs (4) and (5) of this subsection, Class 1 Property shall be comprised of residential real property that is improved and its legal use (or in the absence of use, its highest and best permitted legal use) is for nontransient residential dwelling purposes; provided, that the property may be used to host transient guests pursuant to an unexpired short-term rental license endorsement issued pursuant to [§ 30-201.04] .
    (B) Unimproved real property located within a zone designated as residential shall be classified as Class 1 Property.
    (C) Real property used as a parking lot shall be classified as Class 1 Property if it appertains to improved Class 1 Property and if each approval required from the District government for use as a parking lot has been obtained.
    (D) Unimproved real property that abuts Class 1 Property shall be classified as Class 1 Property if the real property and the Class 1 Property have common ownership.
    (E) Repealed.
    (F) Unimproved real property that is separated from Class 1 Property by a public alley less than 30 feet wide shall be classified as Class 1 Property if:
      (i) The real property is less than 1,000 square feet;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the real property as a matter of right; and
      (iii) The real property and the Class 1 Property separated by the alley from the real property have common ownership.
  (3) Class 2 Property shall be comprised of all real property which is not Class 1 Property, Class 3 Property, or Class 4 Property.
  (4) (A) Class 3 Property shall be comprised of all improved real property that appears on the list compiled under § 42-3131.16 .
    (B) The Office of Tax and Revenue may request the Mayor to inspect the improved real property to determine whether the property is correctly included on the list compiled under § 42-3131.16 .
  (5) (A) Class 4 Property shall be comprised of all improved real property that appears on the list compiled under § 42-3131.17 .
    (B) The Office of Tax and Revenue may request the Mayor to inspect the improved real property to determine whether the property is correctly included on the list compiled under § 42-3131.17 .
(c-9) (1) For tax year 2025 and thereafter, the following classes of taxable real property are established:
    (A) Class 1A Property;
    (B) Class 1B Property;
    (C) Class 2 Property;
    (D) Class 3 Property; and
    (E) Class 4 Property.
  (2) (A) Except as otherwise provided in this paragraph and subject to paragraphs (4) and (5) of this subsection, Class 1A Property shall be comprised of:
      (i) Residential real property that is improved and its legal use is for nontransient residential dwelling purposes, and that is not Class 1B Property; provided, that such property may be used to host transient guests pursuant to an unexpired short-term rental license endorsement issued pursuant to [§ 30-201.04] ; or
      (ii) Real property or a portion of real property for which a building permit has been issued:
        (I) To construct a new improvement for predominantly nontransient residential dwelling purpose; or
        (II) To substantially rehabilitate that portion or all of an existing improvement for exclusively nontransient residential dwelling purposes.
    (B) Except as otherwise provided in this paragraph and subject to paragraphs (4) and (5) of this subsection, Class 1B property shall be comprised of residential real property that is improved and its legal use is for nontransient residential dwelling purposes with no more than two dwelling units (excluding any housing cooperative), whether as a row, semi-detached, or detached structure, or comprising no more than 2 contiguous condominium units under common ownership; provided, that such property may be used to host transient guests pursuant to an unexpired short-term rental license endorsement issued pursuant to § 30-201.04 .
    (C) Unimproved real property located within a zone designated solely as residential shall be classified as Class 1A Property.
    (D) Real property used as a parking lot that appertains to improved Class 1A or 1B Property and has obtained approval required from the District government for use as a parking lot shall be classified as Class 1A Property.
    (E) Unimproved real property that abuts Class 1A or 1B Property shall be classified as Class 1A Property if the real property and the Class 1A or 1B Property have common ownership.
    (F) Unimproved real property that is separated from Class 1A or 1B Property by a public alley less than 30 feet wide shall be classified as 1A Property if:
      (i) The real property is less than 1,000 square feet;
      (ii) The zoning regulations adopted by the Zoning Commission for the District of Columbia do not allow the building of any structure on the real property as a matter of right; and
      (iii) The real property and the Class 1A or 1B Property separated by the alley from the real property have common ownership.
  (3) Class 2 Property shall be comprised of all real property which is not Class 1A Property, Class 1B Property, Class 3 Property, or Class 4 Property.
  (4) (A) Class 3 Property shall be comprised of all improved real property that appears on the list compiled under § 42-3131.16 .
    (B) The Office of Tax and Revenue may request the Mayor to inspect the improved real property to determine whether the property is correctly included on the list compiled under § 42-3131.16 .
  (5) (A) Class 4 Property shall be comprised of all improved real property that appears on the list compiled under § 42-3131.17 .
    (B) The Office of Tax and Revenue may request the Mayor to inspect the improved real property to determine whether the property is correctly included on the list compiled under § 42-3131.17 .
(d) For purposes of this section:
  (1) The term “condominium” means the ownership of a single dwelling unit in a horizontal property regime as that term is used in § 42-2003 .
  (2) The term “cooperative housing association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a single dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.
  (3) The term “dwelling unit” means any room or group of rooms forming a single unit which is used for living, sleeping, and the preparation and eating of meals.
  (4) The term “nontransient” means occupancy of a dwelling unit or units by any person for a period of more than 5 consecutive days during any 1 stay in such unit.
  (5) [Repealed].
(d-1) For the purposes of this section:
  (1) Repealed.
  (2) Repealed.
  (3) [Repealed].
  (3A) [Repealed].
  (4) Repealed.
  (4A) The determination that real property belongs on a list compiled under § 42-3131.16 or § 42-3131.17 (and, indirectly, its Class 3 or 4 Property classification) shall only be appealed as prescribed under § 42-3131.15 , notwithstanding any other provision of law. A notice of final determination by the Mayor shall be a prerequisite before an appeal to the Real Property Tax Appeals Commission for the District of Columbia may be taken.
  (4B) The classification of Class 3 or 4 Property in the notice of proposed assessment under § 47-824 and § 47-829 shall not be appealed under the provisions applicable to the appeal of such notice and any statement in such notice that the real property shall be classified as other than Class 3 or 4 Property shall not be effective, notwithstanding any other provision of law.
  (5) (A) Repealed.
    (A-i) (i) Whenever the classification of improved real property that appears on a list compiled under § 42-3131.16 or § 42-3131.17 shall change to Class 3 or Class 4 Property:
        (I) The owner shall notify the Department of Buildings within 30 days of the change by making application to register the property as vacant under §§ 42-3131.06 and 42-3131.07 , which the change in classification of the real property to Class 3 or 4 Property shall be retroactive to the half tax year during which one of the following first occurred:
          (aa) The owner of the real property registered the real property as vacant under § 42-3131.06 ; or
          (bb) The owner of real property received a notice of final determination under § 42-3131.15 ;
        (II) The Office of Tax and Revenue shall re-classify the real property without limitation for each tax year or half tax year after receipt of the list under § 42-3131.16 or § 42-3131.17 ; and
        (III) Penalty and interest as prescribed under § 47-811(c) shall be assessed beginning 30 days after the date of the real property tax bill that issues after any administrative appeals have been exhausted.
      (ii) Whenever improved real property that appears on a list compiled under § 42-3131.16 or § 42-3131.17 shall cease to be Class 3 or Class 4 Property, the owner shall notify the Department of Buildings within 30 days after the change in the manner as may be prescribed by the Mayor. If the request for a change in classification is approved, the change in classification of the real property from Class 3 Property shall be retroactive to the half tax year when the Department of Buildings was so notified. If the request is denied, the owner shall have a right to administrative review of the determination as provided under § 42-3131.15 .
    (B) Notwithstanding subparagraph (A-i) of this paragraph, if the real property is transferred and continued to qualify for the classification 30 days or less before the date of execution of the deed of transfer, the grantor shall not be required to notify the applicable agency of the change in classification.
    (C) If the tax is paid within 30 days of the corresponding bill, timely notification of the change in classification shall preclude assessment of penalty and interest.
  (6) If Class 3 Property or Class 4 Property changes classification during the period October 1 through March 31 of the tax year, the Class 3 Property or Class 4 Property shall be taxed at the rate of the new classification for the entire tax year. If Class 3 Property or Class 4 Property changes classification during the period April 1 through September 30, the Class 3 Property or Class 4 Property shall be taxed at the rate of the new classification for the second installment only.
  (7) (A) The Mayor may contract with a collection agency inside or outside of the District to verify the contents of any filings and returns and the eligibility of the real property to a classification under this section.
    (B) All funds collected by the collection agency and belonging to the District shall be remitted to the Mayor not less than once a month. Forms to be utilized for the remittances may be prescribed by the Mayor. The Mayor may require that the collection agency furnish a bond securing compliance with the provisions of this paragraph and the contract with the District.
    (C) At the discretion of the Mayor:
      (i) The collection agency may charge a collection fee not in excess of 25% of the total amount of the delinquent taxes, excluding penalties and interest, that is actually collected; or
      (ii) The collection agency may be remunerated by fee, percentage of taxes collected, or both.
    (D) Notwithstanding any other provision contained in this title, confidential information related to the owner of the real property may be provided to a collection agency for purposes of collecting a delinquent tax under this section. If the information is provided to a collection agency under this paragraph, the collection agency shall not disclose the information to a third party, other than the owner (or his or her representative), unless the Mayor would be authorized by law to make the disclosure. A collection agency, or employee of a collection agency, violating the provisions of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned for not more than 180 days, or both. All prosecutions under this paragraph shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District of Columbia.
(d-2) If real property tax is owing as a result of a change in classification to Class 2 Property, Class 3 Property, or Class 4 Property, the following shall apply:
  (1) If the real property was transferred, the grantor shall be personally liable for the amount of the delinquent real property tax which was not paid timely during the period when the grantor owned the real property, together with interest and penalty at the same rate as provided in this chapter for the late payment of real property tax. The tax shall be considered due on the date that the total amount of real property tax was due but unpaid because of the erroneous or improper classification, and shall be collected in the manner prescribed under Chapter 44.
  (2) Notwithstanding paragraph (1) of this subsection, if the real property was transferred and the grantee failed to record timely a deed under § 47-1431 , the real property shall be liable for the amount of the delinquent real property tax which was not paid timely, together with interest and penalty as provided in this chapter for the late payment of real property tax.
  (3) In all other cases, the real property shall be liable for the amount of the delinquent real property tax which was not paid timely, together with interest and penalty as provided in this chapter for the late payment of real property tax.
(d-3) Not Funded.
(d-4) (1) If real property changes classification to Class 1A Property as defined in subsection (c-9)(2)(A)(ii) during the period:
    (A) October 1 through March 31 of the tax year, the newly reclassified Class 1A Property, or the portion thereof used exclusively for residential purposes if already improved or assessed under § 47-829 , shall be taxed at the Class 1A Property tax rate for the entire tax year; or
    (B) April 1 through September 30 of the tax year, the newly reclassified Class 1A Property, or the portion thereof used exclusively for residential purposes if already improved or assessed under § 47-829 , shall be taxed at the Class 1A Property tax rate for the second installment only.
  (2) The owner shall apply for a change of classification to Class 1A Property as defined in subsection (c-9)(2)(A)(ii) of this section and shall promptly provide complete documentation in a manner prescribed by the Chief Financial Officer to substantiate any such classification change before it shall be effective.
  (3) A change in classification to Class 1A Property as defined in subsection (c-9)(2)(A)(ii) of this section shall be effective beginning in the half tax year for which application is made under paragraph (2) of this subsection.
  (4) If change in classification to Class 1A Property as defined in subsection (c-9)(2)(A)(ii) of this section is determined to be erroneous because the real property was not put to predominantly residential use by the earlier of either the issuance of any new or amended certificate of occupancy (temporary or permanent) for any part of the improvement thereon, or 3 years from issuance of the building permit, or the building permit expired and was not renewed within one year, the Chief Financial Officer shall reclassify and tax the real property without limitation for each tax year or half tax year in which the real property was improperly classified as Class 1A Property, subject only to subsection (d-1)(5)(A-i) of this section, if the property is determined to be Class 3 Property or Class 4 Property, or subsection (d-2) of this section. In the event of such reclassification, penalty and interest shall be added beginning from the day the correct amount of tax should have been due but not paid if the property had been properly classified.
  (5) Within 45 days from the date of the notice of denial of Class 1A Property reclassification under this subsection, the owner may petition for an administrative review of the rescission or denial and appeal from a final determination thereof to the same extent as if the appeal were filed under § 47-825.01a(d)(2) .
  (6) Notwithstanding the time limitations in paragraphs (4) and (5) of this subsection, the Chief Financial Officer, in his or her discretion, may grant an extension of time to comply or waive penalty and interest assessed pursuant to paragraph (4) of this subsection to prevent an undue hardship to the owner.
  (7) The provisions of this subsection, subsection (c-9)(2)(A)(ii) of this section, and § 47-829 shall not supersede the requirement to timely file for mixed-use classification for the upcoming tax year pursuant to subsection (f) of this section, when the annual assessment for such upcoming tax year is made under § 47-824 and the certificate of occupancy (final or temporary) was issued.
(e) Repealed.
(f) (1) Commencing with the property tax year beginning July 1, 1980, and ending June 30, 1981, and for each tax year thereafter, when the uses of real property fall within more than 1 of the classes enumerated in this section, the total assessed value of the property shall be apportioned into the appropriate classes of real property as defined in this section, and each of the areas resulting from the apportionment shall be taxed at the appropriate real property tax rate.
  (2) For purposes of this subsection, the Mayor shall devise a method for apportioning, by class, real property whose uses fall within more than 1 class. The Mayor may require an owner of real property to submit, at a time and in a form prescribed, such information relating to the uses of property as in the Mayor’s judgment will assist in the apportionment of property by class for real property classification purposes as required by this section.
D.C. Code § 47-1413 — DC Code / Title 47 / Chapter 14 / § 47-1413
§ 47-1413. Determination of excise tax.
Status: expired

[Expired].
D.C. Code § 47-109 — DC Code / Title 47 / Chapter 1 / § 47-109
§ 47-109. Abolishment of certain federal appropriations.
Status: in_force

(a) On and after July 1, 1935, appropriations for the District of Columbia appearing on the books of the government and listed in subsection (b) of this section are abolished as such, and so much of the several acts as provide for such appropriations is amended so as to authorize in lieu thereof annual definite appropriations, estimates for which shall be incorporated in the estimates of annual appropriations for the District of Columbia.
(b) (1) Refunding water rents, and so forth, District of Columbia (DCx602).
  (2) Refunding taxes, District of Columbia (DCx601).
  (3) Extension, and so forth, of streets and avenues, District of Columbia (fiscal year) (DCx114).
  (4) Policemen and Firemen’s Relief Fund, District of Columbia (DCt614).
D.C. Code § 47-1810.06 — DC Code / Title 47 / Chapter 18 / § 47-1810.06
§ 47-1810.06. Designation of agent.
Status: in_force

As a filing convenience, and without changing the respective liability of group members, members of a combined reporting group shall designate one taxpayer member of the combined group to file a single return, in the form and manner prescribed by the Chief Financial Officer, in lieu of filing their own respective returns; provided, that the taxpayer designated to file the single return consents to act as surety with respect to the tax liability of all other taxpayers properly included in the combined report and agrees to act as agent on behalf of those taxpayers for tax matters relating to the combined report. If for any reason the agent is unwilling or unable to perform its responsibilities, tax liability may be assessed against the taxpayer members.
D.C. Code § 47-4810 — DC Code / Title 47 / Chapter 48 / § 47-4810
§ 47-4810. Fees.
Status: in_force

The Department may charge a user fee equal to up to 1% of the District of Columbia low-income housing tax credits awarded to a project to pay for the administrative costs associated with the establishment of a District of Columbia low-income housing tax credit. The user fee shall be deposited into the Low-Income Housing Tax Credit Fund, as established in § 42-2853.02 .
D.C. Code § 47-412 — DC Code / Title 47 / Chapter 4 / § 47-412
§ 47-412. Applicability of personal property tax provisions.
Status: repealed

Repealed.
D.C. Code § 47-2816 — DC Code / Title 47 / Chapter 28 / § 47-2816
§ 47-2816. Abattoirs or slaughterhouses.
Status: repealed

Repealed.
D.C. Code § 47-105 — DC Code / Title 47 / Chapter 1 / § 47-105
§ 47-105. Applicability of antideficiency provisions.
Status: in_force

The provisions of §§ 1341, 1342, and 1349 to 1351 and subchapter II of Chapter 15 of Title 31, United States Code, are hereby extended and made applicable in all respects to appropriations made for and expenditures of and to all of the officers and employees of the government of the District of Columbia.
D.C. Code § 47-3154 — DC Code / Title 47 / Chapter 31A / § 47-3154
§ 47-3154. Penalties.
Status: in_force

(a) Any person aggrieved by a violation of § 47-3152 or § 47-3153 shall be entitled to institute an action to recover actual damages or $500, whichever is greater, and for injunctive relief against any person who has engaged in any act in violation of this chapter.
(b) In the event the aggrieved party prevails, reasonable attorney’s fees and court costs may be awarded in addition to any damages awarded.
(c) This section shall not be construed to impose liability on any employee or agent of an employer when that employee or agent has acted in accordance with the direction of his or her employer.
D.C. Code § 47-387.51 — DC Code / Title 47 / Chapter 3 / § 47-387.51
§ 47-387.51. Maintenance of Effort and Matching funds inclusion in budget.
Status: in_force

Beginning with the Fiscal Year 2003 Proposed Budget and Financial Plan, the Chief Financial Officer shall certify to the Council that the Mayor has included in the proposed budget and financial plan the amounts necessary to meet and maintain the local requirements for Maintenance of Effort and Matching funds and the certification shall be included in the proposed budget and financial plan submitted by the Mayor to the Council.
D.C. Code § 47-1268 — DC Code / Title 47 / Chapter 12C / § 47-1268
§ 47-1268. Federal determinations; suspension and termination of assessment.
Status: in_force

(a) If the federal government determines that an assessment imposed on nursing facilities pursuant to this chapter does not satisfy the requirements for federal financial participation set forth in section 1903(w) of the Social Security Act, approved July 30, 1965 (70 Stat. 349; 42 U.S.C. § 1396b(w)), monies collected pursuant to the assessment shall be refunded to the nursing facilities that paid the assessment and the assessment shall be null and void as of the effective date of the federal determination.
(b) An adverse determination under subsection (a) of this section with respect to an assessment imposed on one or more, but not all nursing facilities pursuant to this chapter shall not affect the validity, amount, applicable rate, or any other terms of an assessment on other nursing facilities imposed by this chapter. An adverse determination with respect to all assessments imposed by this chapter shall be governed by subsection (a) of this section.
(c) Notwithstanding any other provision of this chapter, if the federal government determines that any exclusions from nursing facilities specified under this chapter would prevent an assessment imposed by this chapter from qualifying as a broad-based health care related tax, as that term is defined in section 1903(w)(3)(B) of the Social Security Act, approved July 30, 1965 (79 Stat. 349; 42 U.S.C. § 1396b(w)(3)(B)), the exclusions shall not be made.
(d) The assessment imposed under § 47-1263(a) shall not be due at the time required by this chapter, or by rules issued pursuant to § 47-1267 , if the Department suspends or postpones regular Medicaid payment to nursing facilities beyond the regular monthly payment cycle, but shall be due when the regular monthly payment cycle resumes.
(e) (1) The assessment imposed under § 47-1263(a) shall be null and void if either of the following occurs:
    (A) The case mix rate methodology for nursing facilities is altered or amended in a way that has the effect of reducing or adversely affecting the Medicaid rates for nursing facilities; or
    (B) In subsequent fiscal years, general funding levels for Medicaid rates for nursing facilities fall below the fiscal year 2005 level of funding, on a per-Medicaid-resident, per-day basis.
  (2) For purposes of this subsection, the term “effect of reducing or adversely affecting the Medicaid rates” means the overall average Medicaid per diem rate for nursing facilities is decreased or the altered or amended Medicaid rates, on an overall average per diem basis, are less than they would have been if the case mix reimbursement methodology had not been changed.
(f) If the assessment imposed under § 47-1263(a) becomes null and void, for any reason, the Mayor may seek to amend the State Medicaid plan to adjust the case mix reimbursement methodology.
D.C. Code § 47-1806.08d — DC Code / Title 47 / Chapter 18 / § 47-1806.08d
§ 47-1806.08d. Tax on residents and nonresidents — Credits — Targeted historic housing credit — Lien;  cancellation of credit; penalty.
Status: repealed

Repealed.
D.C. Code § 47-2002.07 — DC Code / Title 47 / Chapter 20 / § 47-2002.07
§ 47-2002.07. Revenue from tax on gross receipts from sale of or charges for service of parking or storing vehicles or trailers dedicated to WMATA operating subsidy.
Status: in_force

(a) For fiscal years beginning after September 30, 2017, and ending before October 1, 2023, all of the revenue derived from the collection of the tax imposed upon all vendors by § 47-2002(a)(1) on the gross receipts from the sale of or charges for the service of parking or storing vehicles or trailers, except the service of parking or storing of motor vehicles or trailers on a parking lot owned or operated by the Washington Metropolitan Area Transit Authority (“WMATA”) and located adjacent to a WMATA passenger stop or station, shall be dedicated annually to paying the District’s annual operating subsidies to WMATA.
(b) For fiscal years beginning after September 30, 2023, and ending before October 1, 2027, from the revenue described in subsection (a) of this section there shall be dedicated annually to paying the District's annual operating subsidies to WMATA the lesser of:
  (1) All of such revenue; or
  (2) An amount equal to 102% of the amount dedicated pursuant to this subsection from such revenue in the prior fiscal year to paying the District's annual operating subsidies to WMATA.
(c) For fiscal years beginning after September 30, 2027, all of the revenue described in subsection (a) of this section shall be dedicated annually to paying the District's annual operating subsidies to WMATA.
D.C. Code § 47-885 — DC Code / Title 47 / Chapter 8 / § 47-885
§ 47-885. Regulations.
Status: in_force

The CFO may promulgate regulations to carry out the purpose of this subchapter.
D.C. Code § 47-2883.05 — DC Code / Title 47 / Chapter 28 / § 47-2883.05
§ 47-2883.05. Prosecutions to be conducted by Attorney General for the District of Columbia.
Status: in_force

Prosecutions for violations of this part, or of the regulations made pursuant thereto, shall be conducted in the name of the District by the Attorney General for the District of Columbia or any of his assistants. As used in this part, the term “Attorney General for the District of Columbia” means the attorney for the District, by whatever title such attorney may be known, designated by the Mayor to perform the functions prescribed for the Attorney General for the District of Columbia in this part. Adjudication of civil infractions shall be pursuant to Chapter 18 of Title 2 .
D.C. Code § 47-873 — DC Code / Title 47 / Chapter 8 / § 47-873
§ 47-873. Computation of tax; annual adjustment; limitations — Cooperative housing associations.
Status: in_force

(a) For purposes of computing taxes on real property in the District of Columbia, Class 1A or 1B Property owned by a cooperative housing association shall be allowed a credit against the tax imposed under § 47-811 .
(b) The credit shall not be allowed for Class 1A or 1B Property owned by a cooperative housing association if the Class 1A or 1B Property:
  (1) Has 3 or fewer dwelling units; or
  (2) Receives trash collection services provided by the Mayor other than the collection of recyclable materials provided pursuant to Chapter 10 of Title 8 .
(c) The credit shall be an amount equal to $60 multiplied by the number of dwelling units that are occupied by the shareholders or members of the cooperative housing association. The credit shall be adjusted annually beginning in the tax year beginning July 1, 1992, and ending June 30, 1993, and in each subsequent tax year, in accordance with subsection (d) of this section.
(d) The credit shall be adjusted annually by the addition to the prior tax year credit of an amount equal to the percentage increase in the local Consumer Price Index for all items during the calendar year in which the tax year begins, rounded to the nearest whole dollar.
(e) The amount of the credit allowed under this section shall not exceed the amount of property tax otherwise due.
D.C. Code § 47-2002.04 — DC Code / Title 47 / Chapter 20 / § 47-2002.04
§ 47-2002.04. Special event promoter obligations and penalties.
Status: in_force

(a) A promoter of a special event shall submit to the Mayor:
  (1) At least 30 days before the beginning of a special event, a preliminary list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers; and
  (2) Within 10 days after the last day of a special event, a final list of all vendors and exhibitors, including their names, addresses, representatives, and telephone numbers, if not previously provided.
(b) Before the special event, a promoter shall provide to vendors and exhibitors such information regarding their District tax obligations, filing deadlines, and other such requirements as is supplied by the District after the preliminary list of vendors and exhibitors is submitted in accordance with subsection (a)(1) of this section.
(c) A promoter shall provide access to the Mayor to the special event premises and activities to monitor vendor and exhibitor sales.
(d) A promoter who fails to submit the preliminary vendor and exhibitor list in accordance with subsection (a)(1) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $2,500.
(e) A promoter who fails to submit the final vendor and exhibitor list in accordance with subsection (a)(2) of this section shall pay a penalty in the amount of $1,000, plus $50 for each day the list is late, which penalty shall not exceed $10,000.
(f) For the purposes of this section, the term “promoter” means a person who arranges, organizes, or sponsors vendors or exhibitors engaged in the business of retail sales (as defined in this chapter) to participate in a special event. The term “promoter” includes for-profit and nonprofit persons.
D.C. Code § 47-1701 — DC Code / Title 47 / Chapter 17 / § 47-1701
§ 47-1701. Examinations of books and persons; failure to obey summons or produce books; prosecutions.
Status: repealed

Repealed.
D.C. Code § 47-2853.212 — DC Code / Title 47 / Chapter 28 / § 47-2853.212
§ 47-2853.212. Eligibility requirements.
Status: in_force

An applicant for licensure as a steam or other operating engineer shall establish to the satisfaction of the Board of Industrial Trades that:
(1) For a steam engineer, the applicant has the requisite experience and knowledge to operate steam or hot water boilers for the class of licensure applied for, as determined by the Board of Industrial Trades by regulation; and
(2) For an operating engineer, the applicant has the requisite experience and knowledge to operate heavy equipment of the class for which licensure is sought, as determined by the Board of Industrial Trades.
D.C. Code § 47-895.32 — DC Code / Title 47 / Chapter 8 / § 47-895.32
§ 47-895.32. Levy of Special Assessment.
Status: in_force

(a) A Special Assessment is levied and shall be collected with respect to each lot for which an Energy Efficiency Loan Agreement has been entered into by a property owner. The Special Assessment shall begin at the commencement of the half tax year immediately following the date on which the Energy Efficiency Loan Agreement is entered into or a subsequent half tax year as agreed to in the Energy Efficiency Loan Agreement and continue until the end of the half tax year in which the Energy Efficiency Loan is fully repaid pursuant to the Energy Efficiency Loan Agreement. At the time the Energy Efficiency Loan Agreement is executed, a memorandum of the Special Assessment shall be recorded in the land records of the District. The memoranda of the Special Assessment shall be exempt from the recordation tax levied pursuant to § 42-1103 and the transfer tax levied pursuant to § 47-903 .
(b) The annual amount of the Special Assessment on each lot shall be an amount equal to the annual principal, interest, and administrative costs on the Energy Efficiency Loan applicable to that lot as described in [ § 8-1778.41 ]. The Special Assessment to be collected from any lot shall not be increased as a result of a default in the payment of the Special Assessment levied on any other lot. The Special Assessment shall not be increased by any means other than those prescribed in the Energy Efficiency Loan Agreement.
(c) If a property owner agrees to a Special Assessment to reduce energy costs and increases rents to tenants in that property to pay the costs of the Special Assessment, the property owner shall pass through the energy savings to the tenants so charged.
D.C. Code § 47-2853.15 — DC Code / Title 47 / Chapter 28 / § 47-2853.15
§ 47-2853.15. Reinstatement of expired license.
Status: in_force

(a) If a person fails for any reason to renew the license, certificate, or registration prior to expiration, the Mayor shall reinstate the license, certificate, or registration if the person:
  (1) Applies to the board for reinstatement within 5 years after the license, certification or registration expires;
  (2) Complies with current requirements for renewal of a license, certification or registration;
  (3) Pays a reinstatement fee established by the Mayor; and
  (4) Submits to the board satisfactory evidence of compliance with the qualifications and requirements established under this subchapter for reinstatements.
(b) The Mayor shall not reinstate the license, certification, or registration of a person who fails to apply for reinstatement within 5 years after the license, certification or registration expires. Such person may become licensed, certified, or registered only by meeting the requirements for obtaining an initial license, certification, or registration under this subchapter.
D.C. Code § 47-3908 — DC Code / Title 47 / Chapter 39 / § 47-3908
§ 47-3908. Authority of Mayor to determine tax; deficiencies in tax.
Status: in_force

(a) The Mayor shall have the authority to determine, redetermine, assess, or reassess any tax due under this chapter. Assessments of any deficiencies in the tax due under this chapter, or any interest and penalties thereon, shall be governed by § 47-4312 .
(b) Any assessment of tax, penalties, and interest that has become final pursuant to § 47-4312 shall be due and payable within 10 days after service of a final assessment by the Mayor or service of a final order by the Office of Administrative Hearings, as applicable.
(c) Except as provided in § 47-4312 , any person aggrieved by an assessment of a deficiency in tax under the provisions of this section may appeal to the Superior Court of the District of Columbia in the same manner and to the same extent as set forth in §§ 47-3303 , 47-3304 , and 47-3308 .
D.C. Code § 47-892 — DC Code / Title 47 / Chapter 8 / § 47-892
§ 47-892. Establishment of special assessment district.
Status: in_force

There is established as a special assessment district the Southeast Water and Sewer Improvement Benefit District, which shall be comprised of those real properties served by or otherwise specially benefitting from the Southeast Water and Sewer Improvement Project, more particularly described as all real properties included in the following squares or portions of squares: 0695, 0695W, 0695NW, 0696, 0697N, 0699, 0699N, 0700, 0701, 0707, the portions of 0708 and 0708E east of South Capitol Street (as South Capitol Street existed on June 1, 2007), 0738, 0740, 0743N, 0744S, and 0744SS, and any future subdivisions of these squares and lots.
D.C. Code § 47-1030 — DC Code / Title 47 / Chapter 10 / § 47-1030
§ 47-1030. Daughters of American Revolution — Square 173 — Lots 12, 13, 14, 15, and 16.
Status: in_force

The property situated in square 173 in the City of Washington, District of Columbia, described as lots 12, 13, 14, 15, and 16, inclusive, occupied by the Daughters of the American Revolution, is exempt from and after February 28, 1921, from all taxation so long as the same is so occupied and used, subject to the provisions of § 47-1002 , providing for exemptions of church and school property, and acts amendatory thereof.
D.C. Code § 47-2887.02 — DC Code / Title 47 / Chapter 28 / § 47-2887.02
§ 47-2887.02. Service of process; subpoenas.
Status: in_force

(a) By acting as an athlete agent in the District of Columbia, a nonresident individual appoints the Mayor as the individual’s agent for service of process in any civil action in the District of Columbia related to the individual’s acting as an athlete agent in the District of Columbia.
(b) The Mayor may issue subpoenas for any material that is relevant to the administration of this part.
D.C. Code § 47-4479 — DC Code / Title 47 / Chapter 44 / § 47-4479
§ 47-4479. Judgment for wrongful distraint.
Status: in_force

If there is a recovery in a suit or proceeding against the Mayor (or the Mayor’s designee), for a wrongful distraint or any other act performed by the Mayor or for the recovery of money paid to the Mayor and transmitted to the District of Columbia in the performance of the Mayor’s official duty, and the court finds there was probable cause for the act performed, an execution shall not issue thereon, but the amount so recovered shall, upon final judgment, be paid by the District of Columbia in the same manner as judgments against the District of Columbia are paid.
D.C. Code § 47-395 — DC Code / Title 47 / Chapter 3 / § 47-395
§ 47-395. Review and revision of regulations; permit and application processes.
Status: in_force

(a) Review of current regulations by Authority. — (1) In general. — Not later than 6 months after the date of the enactment of this title, the District of Columbia Financial Responsibility and Management Assistance Authority shall complete a review of regulations of the District of Columbia in effect as of the date of the enactment of this title and analyze the extent to which such regulations unnecessarily and inappropriately impair economic development in the District of Columbia and the financial stability and management efficiency of the District of Columbia government. In carrying out such review, the Authority shall include an explicit reference to each recommendation made by the Business Regulatory Reform Commission pursuant to the Business Regulatory Reform Commission Act of 1994 ( § 3-3101 et seq.) [expired], together with specific findings and conclusions with respect to each such recommendation. The Authority shall transmit the findings of its review to the Mayor, Council, and Congress.
  (2) Revision. — Based on the review conducted under paragraph (1) of this subsection and taking into account actions by the Council and the Executive Branch of the District of Columbia government, the Authority shall take such additional actions as it considers appropriate to repeal or revise the regulations of the District of Columbia, in accordance with (and subject to the terms and conditions described in) § 47-392.07 .
(b) Survey and revision of permit and application processes. — (1) In general. — Not later than 6 months after the date of the enactment of this title, the Authority shall complete a review of the current processes of the District of Columbia for obtaining permits and applications of all types and analyze the extent to which such processes and their completion times vary from the processes applicable in other jurisdictions. To the greatest extent possible, such review shall take into account the work and recommendations of the Business Regulatory Reform Commission pursuant to the Business Regulatory Reform Commission Act of 1994 ( § 3-3101 et seq.) [expired] and other existing and ongoing public and private regulatory reform efforts. The Authority shall transmit the findings of its review to the Mayor, Council, and Congress.
  (2) Revision. — Based on the review conducted under paragraph (1) of this subsection and taking into account actions by the Council and the Executive Branch of the District of Columbia government, the Authority shall take such additional actions as it considers appropriate to repeal or revise the permit and application processes (and their completion times) of the District of Columbia, in accordance with (and subject to the terms and conditions described in) § 47-392.07 . In carrying out such repeals or revisions, the Authority shall seek to ensure that the average time required to obtain a permit or application from the District of Columbia is consistent with the average time for other similar jurisdictions in the United States.
(c) Reports to Congress. — Upon the expiration of the 6-month period which begins on the date of the enactment of this title and on a quarterly basis thereafter, the Authority shall submit a report to Congress describing the steps taken to carry out the requirements of this section and the effectiveness of the regulatory, permit, and application processes of the District of Columbia.
D.C. Code § 47-340.09 — DC Code / Title 47 / Chapter 3 / § 47-340.09
§ 47-340.09. Limited liability.
Status: in_force

(a) The bonds shall be special obligations of the District. The bonds shall be without recourse to the District. The bonds shall not be general obligations of the District, shall not be a pledge of or involve the faith and credit or the taxing power of the District, shall not constitute a debt of the District, and shall not constitute lending of the public credit for private undertakings as prohibited in section 602(a)(2) of the Home Rule Act [ § 1-206.02(a)(2) ].
(b) The bonds shall not give rise to any pecuniary liability of the District and the District shall have no obligation with respect to the purchase of the bonds.
(c) Nothing contained in the bonds, in the financing documents, or in the closing documents shall create any obligation on the part of the District to make payments with respect to the bonds from sources other than those listed for that purpose in § 47-340.06 .
(d) The District shall not have liability for the payment of any issuance costs or for any transaction or event to be effected by the financing documents.
(e) All covenants, obligations, and agreements of the District contained in this subchapter, the bonds, and the executed, sealed, and delivered financing and closing documents to which the District is a party, shall be considered to be the covenants, obligations, and agreements of the District to the fullest extent authorized by law, and each of those covenants, obligations, and agreements shall be binding upon the District, subject to the limitations set forth in this subchapter.
(f) No person, including any applicant and any bond owner, shall have any claims against the District or any of its elected or appointed officials, officers, employees, or agents for monetary damages suffered as a result of the failure of the District to perform any covenant, undertaking, or obligation under this subchapter, the bonds, the financing documents, or the closing documents, nor as a result of the incorrectness of any representation in or omission from the financing documents or the closing documents, unless the District or its elected or appointed officials, officers, employees, or agents have acted in a willful and fraudulent manner.
D.C. Code § 47-2853.133 — DC Code / Title 47 / Chapter 28 / § 47-2853.133
§ 47-2853.133. Certain representations prohibited.
Status: in_force

(a) Unless licensed pursuant to § 47-2853.132 , no person shall:
  (1) Undertake responsible charge for the practice of engineering;
  (2) Use the title "professional engineer," "registered engineer," "engineer," or "engineering design" or display or use any words, letters, figures, titles, signs, cards, advertisements, or any other symbols or devices indicating or tending to indicate that the person is a licensed engineer or professional engineer; except, that this subparagraph shall not apply to a person who uses the title "professional engineer" or "registered engineer" or otherwise indicates the person is a licensed engineer or professional engineer in accordance with the laws of another jurisdiction in which the person is licensed as a professional engineer and in good standing, so long as the use or indication also indicates the jurisdiction in which the person is licensed; except also, that any person any person may use the title "engineering aide," "engineering assistant," "engineering technician," or "engineering technologist"; or
  (3) Engage directly in the practice of engineering in the District; except, that this paragraph shall not apply to a person acting as a consultant, officer, or employee of the District government or an independent agency of the District of Columbia, or to a graduate of a  program accredited by the Accreditation Board for Engineering and Technology or another accreditation entity that is acceptable to the Board of Professional Engineers while under the responsible charge of a professional engineer licensed pursuant to § 47-2853.132 .
(b) A professional engineer under whose charge an individual is acting pursuant to subsection (a)(3) of this section shall refrain from affixing the professional engineer's signature to any plans or documents not prepared under the professional engineer's direction or control.
D.C. Code § 47-4440 — DC Code / Title 47 / Chapter 44 / § 47-4440
§ 47-4440. Reciprocal refund offset.
Status: in_force

(a) The chief taxing official of a state, local, or municipal government may certify to the Mayor the existence of a tax debt and request that the Mayor withhold a refund due to a taxpayer to satisfy the debt owed by the taxpayer to the requesting state, local, or municipal government.
(b) A request under subsection (a) of this section shall not be honored unless the state, local, or municipal government provides a reciprocal right of credit to the District of Columbia.
(c) Certification of a tax debt shall include:
  (1) The full name and current address of the taxpayer;
  (2) The taxpayer’s social security number or federal identification number;
  (3) The amount of the debt, including a detailed statement showing tax, interest, and penalty for each taxable period; and
  (4) A statement that all rights to administrative remedies or appeals have been exhausted or lapsed and that the assessment of tax, interest, and penalty is final and enforceable.
(d) Upon receipt of a request under subsection (a) of this section, the Mayor shall notify the taxpayer (and in the case of a refund of a tax imposed upon the income of individuals, a spouse (or domestic partner) with whom the taxpayer filed a joint return). The notice shall include a copy of the certification by the chief taxing official of the requesting state, local, or municipal government.
(e) The Mayor may enter into agreements with the chief taxing official of a state, local or municipal government with respect to the operation of this section, including safeguards against the disclosure or inappropriate use of any information which personally identifies the taxpayer.
D.C. Code § 47-1054 — DC Code / Title 47 / Chapter 10 / § 47-1054
§ 47-1054. Capitol Hill Community Garden Land Trust; lot 30, square 1060.
Status: in_force

(a) The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at square 1060, lot 30, for the period of tax years 1997 to 2003, be forgiven, and that any payment already made for this period, as of [April 5, 2005], be refunded; provided, that this property is owned and used by the Capitol Hill Community Garden Land Trust as a community garden, which is available for use by the public, and not used for commercial purposes.
(b) The one-time transfer of the property specified in subsection (a) of this section to the Capitol Hill Community Garden Land Trust shall not be subject to the recordation and transfer taxes and fees under Chapters 9 or 14 of this title.
(c) Upon the transfer of the property described in subsection (a) of this section to the Capitol Hill Community Garden Land Trust, the property shall be exempt from all taxation so long as the same is used in carrying out the public purposes and activities of the Capitol Hill Community Garden Land Trust, and not used for commercial purposes and subject to the provisions of §§ 47-1005 , 47-1007 and 47-1009 .
D.C. Code § 47-125 — DC Code / Title 47 / Chapter 1 / § 47-125
§ 47-125. Outstanding checks of Disbursing Officer — Amounts to be deposited into Treasury.
Status: in_force

At the beginning of each fiscal year, or as soon thereafter as may be practicable, the respective amounts represented by checks drawn by the Disbursing Officer of the District of Columbia, or by any former Disbursing Officer of said District, which have remained outstanding, unsatisfied, and unpaid for 3 years or more, shall be deposited by the Treasurer of the United States and covered back into the Treasury by warrant to the credit of a permanent appropriation account to be denominated “Outstanding Liabilities, District of Columbia,” and shall be carried to the credit of the respective parties in whose favor such checks were issued upon the books of the Auditor of the District of Columbia, in like manner as the amounts represented by checks of disbursing officers of the United States which have remained outstanding, unsatisfied, and unpaid for 3 years or more are covered back into the Treasury.
D.C. Code § 47-392.25 — DC Code / Title 47 / Chapter 3 / § 47-392.25
§ 47-392.25. Disposition of certain school property.
Status: in_force

(a) Power to dispose. — Notwithstanding any other provision of law relating to the disposition of a facility or property described in subsection (d) of this section, the Authority may dispose (by sale, lease, or otherwise) of any facility or property described in subsection (d) of this section.
(b) Preference for public charter school. — In disposing of a facility or property under this section, the Authority shall give preference to an eligible applicant (as defined in § 38-1800.02 ) whose petition to establish a public charter school has been conditionally approved under § 38-1802.03(d)(2) , or a Board of Trustees (as defined in § 38-1800.02 ) of such a public charter school, if doing so will not result in a significant loss of revenue than might be obtained from other dispositions or uses of the facility or property.
(c) Use of proceeds from disposition for school repair and maintenance. — (1) In general. — The Authority shall deposit any proceeds of the disposition of a facility or property under this section in the Board of Education Real Property Maintenance and Improvement Fund (as established by the Real Property Disposal Act of 1990), to be used for the construction, maintenance, improvement, rehabilitation, or repair of buildings and grounds which are used for educational purposes for public and public charter school students in the District of Columbia.
  (2) Consultation. — In disposing of a facility or property under this section, the Authority shall consult with the Superintendent of Schools of the District of Columbia, the Mayor, the Council, the Administrator of General Services, and education and community leaders involved in planning for an agency or authority that will design and administer a comprehensive long-term program for repair and improvement of District of Columbia public school facilities (as described in § 38-1805.52(a) ).
  (3) Legal effect of sale. — The Authority may dispose of a facility or property under this section by executing a proper deed and any other legal instrument for conveyance of title to the facility or property, and such deed shall convey good and valid title to the purchaser of the facility or property.
(d) Facility or property described. — A facility or property described in this subsection is a facility or property which is described in § 38-1802.09(b)(1)(B) and with respect to which the Authority has made the following determinations:
  (1) The property is no longer needed for purposes of operating a District of Columbia public school (as defined in § 38-1800.02 ).
  (2) The disposition of the property is in the best interests of education in the District of Columbia.
  (3) The Mayor (or any other department or agency of the District government) has failed to make substantial progress toward disposing the property during the 90-day period which begins on the date the Board of Education transfers jurisdiction over the property to the Mayor (or, in the case of property which is described in § 38-1802.09(b)(1)(B) as of September 30, 1996, during the 90-day period which begins on September 30, 1996).
D.C. Code § 47-2716 — DC Code / Title 47 / Chapter 27 / § 47-2716
§ 47-2716. Denial of medical or mental health services for inability to pay prohibited.
Status: in_force

No person shall be denied the services enumerated in §§ 47-2713 to 47-2716 because of his or her inability to pay for those services.
D.C. Code § 47-4204 — DC Code / Title 47 / Chapter 42 / § 47-4204
§ 47-4204. Underpayment of estimated tax by corporations, financial institutions, and unincorporated businesses.
Status: in_force

(a) A corporation, financial institution, or unincorporated business shall pay 4 installments of estimated tax as provided in § 47-1812.14 in the amount provided under subsection (b) of this section.
(b) (1) The amount of each installment of estimated tax shall be the lesser of:
    (A) The amount required under the annualized income method under paragraph (2) of this subsection; or
    (B) Twenty-five percent of the lesser of:
      (i) Ninety percent of the tax shown on the return of the entity for the taxable year (or, if no return is filed, 100% of the tax for the taxable year); or
      (ii) (I) Except as provided in sub-sub-subparagraph (II) of this sub- subparagraph, 100% of the tax shown on the return of the entity for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months; or
        (II) For tax years beginning after December 31, 2011, 110% of the tax shown on the return of the entity for the preceding taxable year if the individual filed a return for the preceding taxable year consisting of 12 months.
  (2) (A) The required payments under the annualized income method shall be, on a cumulative basis, as follows:
      (i) On the first installment date, 22.5% of the tax for the taxable year based upon the annualized income of the entity for the first 3 months of the taxable year;
      (ii) On the second installment date, 45% of the tax for the taxable year based upon the annualized income of the entity for the first 5 months of the taxable year;
      (iii) On the third installment date, 67.5% of the tax for the taxable year based upon the annualized income of the entity for the first 8 months of the taxable year; and
      (iv) On the fourth installment date, 90% of the tax for the taxable year based upon the annualized income of the entity for the first 9 months of taxable year.
    (B) The annualized income method shall not apply to entities filing a return for part of a taxable year except under regulations as the Mayor may prescribe.
(c) (1) Except as otherwise provided in this section, in the case of an underpayment of estimated tax by a corporation, financial institution, or unincorporated business, there shall be added to the tax imposed under Chapter 18 of this title an amount of interest determined by applying the underpayment rate set forth in § 47-4201 to the amount of the underpayment for the period of the underpayment.
  (2) For the purposes of this subsection:
    (A) The amount of the underpayment shall be the excess of the required installment over the amount, if any, of the installment paid on or before the due date for the installment; and
    (B) The period of the underpayment shall run from the due date for the installment to the earlier of the 15th day of the 3rd month following the close of the taxable year or the date on which the amount of the underpayment is made; provided, that an underpayment that is unpaid during part of a month shall be considered to be paid at the end of the month.
(d) For the purposes of this section:
  (1) A payment of estimated tax shall be credited against unpaid required installments in the order in which the installments are required to be paid.
  (2) The term “tax” means the tax imposed by § 47-1807.02 or § 47-1808.03 , less the amount of credit allowed against the tax (other than the credit with respect to payments of tax).
  (3) The amount of a refund of a prior year’s tax applied against the tax during the taxable year shall be deemed a payment of estimated tax.
(e) Interest shall not be imposed under subsection (c) of this section for a taxable year if:
  (1) The tax shown on the return for the taxable year (or, if no return is filed, the tax) reduced by applicable credits and estimated payments that are made timely, is less than $1,000; or
  (2) The preceding taxable year was a taxable year of 12 months, and the entity did not have any liability for tax for the preceding taxable year.
D.C. Code § 47-2853.05 — DC Code / Title 47 / Chapter 28 / § 47-2853.05
§ 47-2853.05. Exemptions; federal services.
Status: in_force

Any person who is providing occupational or professional services for the federal government at a federal government facility in the District shall not be regulated under this subchapter. Any person who has a license or certificate issued by the federal government permitting that person to provide particular occupational or professional services may provide such services in the District of Columbia without obtaining a District license or certificate as long as the services provided by that person are within the scope of the federal license or certificate.
D.C. Code § 47-901 — DC Code / Title 47 / Chapter 9 / § 47-901
§ 47-901. Definitions.
Status: in_force

When used in this chapter, unless otherwise required by the context:
(1) The word “District” means the geographic boundaries of the District of Columbia.
(2) The word “Mayor” means the Mayor of the District of Columbia, or his or her duly authorized agents or representatives.
(3) The word “deed” means any document, instrument, or writing (other than a lease or ground rent for a term (including renewals) that is less than 30 years), regardless of where made, executed, or delivered whereby any real property in the District, or any interest therein (including an estate for life), is conveyed, vested, granted, bargained, sold, transferred, or assigned.
(4) The words “real property” mean every estate or right, legal or equitable, present or future, vested or contingent in lands, tenements, or hereditaments located in whole or in part within the District.
(5) The word “consideration”, except as otherwise provided in § 47-904 , means the price or amount actually paid, or required to be paid for real property including any mortgages, liens, encumbrances thereon, construction loan deeds of trust or mortgages, or permanent loan deeds of trust or mortgages.
(6) The word “person” means an individual, partnership, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, any individual acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, any combination of individuals, and any other form of unincorporated enterprise owned or conducted by 2 or more persons.
(7) The word “deficiency” means the amount or amounts by which the tax imposed by this chapter as determined by the Mayor exceeds the amount shown as the tax upon the return of the person or persons liable for the payment thereof.
(8) The word “taxpayer” means any person required by this chapter to pay a tax, or file a return.
(9) The word “transfer” means the process whereby any real property in the District, or any interest therein is conveyed, vested, granted, bargained, sold, transferred, or assigned from 1 person to another.
(10) The word “transferor” means the person who conveys, vests, grants, bargains, sells, transfers, or assigns any real property or any interest therein in the District, or causes the same through his or her authorized agent.
(11) The word “transferee” means the person to whom any real property in the District, or any interest therein, is conveyed, vested, granted, bargained, sold, transferred, or assigned.
D.C. Code § 47-4510 — DC Code / Title 47 / Chapter 45 / § 47-4510
§ 47-4510. Seizure of accounts prohibited.
Status: in_force

A person may not attach, execute, garnish, or otherwise seize a current or future benefit under a higher education tuition savings account or an asset of the Program.
D.C. Code § 47-2853.195 — DC Code / Title 47 / Chapter 28 / § 47-2853.195
§ 47-2853.195. Fiduciary duties of a property manager.
Status: in_force

(a) A licensee engaged to manage real estate shall:
  (1) Perform in accordance with the terms of the property management agreement;
  (2) Exercise ordinary care;
  (3) Disclose in a timely manner to the owner material facts of which the licensee has actual knowledge concerning the property;
  (4) Maintain confidentiality of all personal and financial information received from the client during the brokerage relationship and any other information that the client requests during the brokerage relationship be maintained confidential unless otherwise provided by law or the owner consents in writing to the release of such information;
  (5) Account for, in a timely manner, all money and property received in which the owner has or may have an interest; and
  (6) Comply with all requirements of this section, fair housing statutes and regulations, and all other applicable statutes and regulations which are not in conflict with this section.
(b) Except as provided in the property management agreement, a licensee engaged to manage real estate does not breach any duty or obligation to the owner by representing other owners in the management of other properties.
(c) A licensee engage to manage real estate may also represent the owner as seller or landlord if he or she enters into a brokerage relationship that so provides; in which case, the licensee shall disclose such brokerage relationships pursuant to the provisions of this section.
(d) Prior to entering into any brokerage relationship provided for in this section, a licensee shall advise the prospective client of the type of brokerage relationship proposed by the broker, and the broker’s compensation, and whether the broker will share such salary or compensation with another broker who may have a brokerage relationship with another party to the transaction.
(e) The brokerage relationships set forth in this section shall commence at the time that a client engages a licensee and shall continue until (1) completion of performance in accordance with the brokerage relationship; or (2) the earlier of (A) any date of expiration agreed upon by the parties as part of the brokerage relationship or in any amendments thereto; (B) any mutually agreed upon termination of the relationship; (C) a default by any party under the terms of the brokerage relationship; or (D) a termination as set forth in § 47-2853.197(4) .
D.C. Code § 47-2906 — DC Code / Title 47 / Chapter 29 / § 47-2906
§ 47-2906. Penalty for failure to post price scale.
Status: repealed

Repealed.
D.C. Code § 47-2888.05 — DC Code / Title 47 / Chapter 28 / § 47-2888.05
§ 47-2888.05. Inspections.
Status: in_force

(a) A person designated by the Mayor is authorized, after presenting proper identification, to enter at reasonable times any veterinary facility for the purpose of making inspections to determine compliance with this part or other laws or regulations regarding the practice of veterinary medicine.
(b) An inspection may include:
  (1) Examining and copying records; and
  (2) Examining operating equipment, systems, and components to determine the sanitary and safety conditions at a facility.
(c) The Mayor may issue subpoenas to obtain records.
D.C. Code § 47-1055 — DC Code / Title 47 / Chapter 10 / § 47-1055
§ 47-1055. Payments in lieu of taxes, Reservation 13 Benefit Area.
Status: in_force

If, upon transfer of jurisdiction or title from the United States of America to the District of Columbia, the real property located in the District of Columbia historically known as Reservation 13 is exempt from real property taxes, exempt real property that is leased, loaned, or otherwise made available to any person in connection with a commercial enterprise or as a residence shall be subject to payments in lieu of taxes, unless exempt pursuant to section 47-1002  , in an amount equivalent to the tax which would be lawfully assessed if the real property were not exempt or immune from real property taxation. Payments in lieu of taxes shall be treated in the same manner as a tax under § 47-1330(2) and shall be subject to collection under Chapter 13A of this title .
D.C. Code § 47-2853.09 — DC Code / Title 47 / Chapter 28 / § 47-2853.09
§ 47-2853.09. General provisions.
Status: in_force

(a) All boards shall adopt uniform procedures which at a minimum require:
  (1) Each board to elect a chairperson from among its members;
  (2) Each board to meet not less than 4 times a year at times and places it determines and shall publish notice of all regular meetings at least one week in advance in the District of Columbia Register;
  (3) A quorum to be a majority of the number of positions on the board; and
  (4) A majority vote of those present and voting to be necessary and sufficient for any action taken by a board.
(b) Members of each board shall be entitled to receive compensation in accordance with § 1-611.08 , and in addition shall be reimbursed for reasonable travel and other expenses incurred in the performance of their duties, subject to appropriations.
(c) No member of any board authorized by this subchapter shall be subject to any civil or criminal liability for actions taken or decisions rendered in carrying out this subchapter, nor for any statements made or recorded in the course of carrying out his or her responsibilities under this subchapter.
D.C. Code § 47-167 — DC Code / Title 47 / Chapter 1A / § 47-167
§ 47-167. Determination of penalty; notice to tax return preparer; protest of determination.
Status: repealed

Repealed.
D.C. Code § 47-2887.14 — DC Code / Title 47 / Chapter 28 / § 47-2887.14
§ 47-2887.14. Criminal penalties; prosecution by Attorney General.
Status: in_force

An athlete agent who violates § 47-2887.13 is guilty of a misdemeanor and, upon conviction, is punishable by not more than the amount set forth in [ § 22-3571.01 ] or imprisonment of 6 months, or both. Violations shall be prosecuted by the Attorney General for the District of Columbia in the name of the District of Columbia.
D.C. Code § 47-1806.06 — DC Code / Title 47 / Chapter 18 / § 47-1806.06
§ 47-1806.06. Tax on residents and nonresidents — Credits — Property taxes.
Status: in_force

(a) (1) For purposes of providing relief to certain District of Columbia residents who own their principal place of residence and who reside in the same, an income tax credit shall be allowed to the eligible claimant equal to the amount by which all or a portion of real property taxes the taxpayer pays on his or her principal place of residence for the taxable year exceeds a percentage (as determined under paragraph (2) of this subsection) of his or her household gross income for that year. District of Columbia residents who rent their principal place of residence, who reside in the same and who are eligible claimants under the provisions of this section, shall be allowed an income tax credit equal to the amount by which rent paid constituting property taxes, deemed for the purposes of this subsection to be 20% of rent, on his or her principal place of residence for the taxable year, exceeds a percentage (as determined under paragraph (2) of this subsection) of his or her household gross income for that year and which exceeds the amount of any rental supplement payments, received by the claimant pursuant to the provisions of title III of the Rental Housing Act of 1977, during that year. The credit shall not exceed the maximum credit amount.
  (2) (A) For taxable years beginning after December 31, 1977, the percentage required under paragraph (1) of this subsection to be determined for claimants other than elderly, blind, or claimants with disabilities shall be the percentage specified in the following table:
    If household income is: Tax credit equals: $0 — $2,999 95% of property tax* exceeding 1.5% of household gross income $3,000 — $4,999 75% of property tax* exceeding 2.0% of household gross income $5,000 — $6,999 75% of property tax* exceeding 2.5% of household gross income $7,000 — $9,999 75% of property tax* exceeding 3.0% of household gross income $10,000 — $14,999 75% of property tax* exceeding 3.5% of household gross income $15,000 — $20,000 75% of property tax* exceeding 4.0% of household gross income
    *or rent paid constituting property tax (15% of rent)
    (B) For taxable years beginning after December 31, 2013, the percentage required under paragraph (1) of this subsection to be determined for all claimants shall be the percentage specified in the following table:
    If adjusted gross income is: Tax credit equals: $0 — $24,999 100% of property tax* exceeding 3.0% of adjusted gross income of the tax filing unit $25,000 — $40,000 100% of property tax* exceeding 4.0% of adjusted gross income of the tax filing unit
    *or rent paid constituting property tax (20% of rent)
    (C) For taxable years beginning after December 31, 2015, the percentage required under paragraph (1) of this subsection to be determined for all claimants other than eligible senior claimants shall be the percentage specified in the following table:
    If adjusted gross income is: Tax credit equals: $0 — $24,999 100% of property tax* exceeding 3.0% of adjusted gross income of the tax filing unit $25,000 — $50,000 100% of property tax* exceeding 4.0% of adjusted gross income of the tax filing unit
    *or rent paid constituting property tax (20% of rent)
    (D) For taxable years beginning after December 31, 2018, the percentage required under paragraph (1) of this subsection to be determined for all claimants other than eligible senior claimants shall be the percentage specified in the following table:
    If adjusted gross income is: Tax credit equals: $0 — 24,999 100% of property tax* exceeding 3.0% of adjusted gross income of the tax filing unit $25,000 — $51,999 100% of property tax* exceeding 4.0% of adjusted gross income of the tax filing unit 52,000 — $55,000 100% of property tax* exceeding 5.0% of adjusted gross income of the tax filing unit *or rent paid constituting property tax (20% of rent)
  (2A) For taxable years beginning after December 31, 2013, the percentage required under paragraph (1) of this subsection to be determined for eligible senior claimants shall be 100% of property tax or of rent constituting property taxes accrued exceeding 3.0% of adjusted gross income of the tax filing unit.
  (3) Repealed.
  (4) All eligible claimants who rent their principal place of residence, who reside in the same and who receive rental supplements under the  provisions of title III of the Rental Housing Act of 1977, shall,  when computing their income tax credit pursuant to this section, deduct  from the amount of said credit the total amount of rental supplements  received during the taxable year. The amount of credit which is in  excess of any rental supplements received shall constitute the eligible  claimant’s total income tax credit under this section. If the  amount of rental supplements received exceeds the amount of credit  calculated under this section, then the eligible claimant’s  credit shall equal zero.
(b) For purposes of this section:
  (1) (A) The term “household gross income” means gains, profits, and income derived from salaries, wages, or compensation for personal services of whatever kind and in whatever form paid, including salaries, wages, and compensation paid by the United States to its officers and employees, or income derived from any trade or business or sales or dealings in property whether real or personal, including capital assets as defined in this chapter growing out of the ownership or sale of or interest in such property; income from rent, royalties, interest, dividends, securities, or transactions of any trade or business carried on for gain or profit, or gains or profits and income derived from any source whatever, including but not limited to cash distributions from a business or investment entity in which the claimant has an interest, alimony, and separate maintenance payments (including amounts received under separate maintenance agreements), strike benefits, cash public assistance and relief (not including relief or credit granted under this section), sick pay, workmen’s compensation, proceeds of life insurance policies, the gross amount of any pension or annuity (including railroad retirement benefits, veterans’ disability pensions, or payment received under the federal Social Security Act), state or District of Columbia unemployment compensation laws, and nontaxable interest received from the United States, a state or any agency or instrumentality thereof. The word “income” does not include gifts from nongovernmental sources, food stamps, or food or other relief in kind supplied by a governmental agency.
    (B) In determining household gross income the exclusions from gross income as provided by § 47-1803.02(a) shall not apply.
  (2) The term “household income” shall have the same meaning as the words “adjusted gross income” as defined in subsection (c) [repealed] of § 47-1803.02 [see now § 47-1803.02(b) ]. For purposes of determining adjusted gross income within the meaning of this section, gross income shall mean household income as defined in this section.
  (3) The term “home” means the claimant’s dwelling house, whether owned or rented by the claimant, and so much of the land surrounding it as is reasonably necessary for use of the dwelling as a home, and may include a multi-unit building or a multi-purpose building and a part of the land upon which it is located.
  (4) The term “claimant” means a person who has filed a claim under this section, was an owner of record of a home in the District, or a lessee, tenant at will, or tenant at sufferance paying rent on a home in the District, during the entire calendar year preceding the year in which he files a claim for relief under this section. Only one claimant per tax filing unit per year shall be entitled to relief under this section.
  (5) Repealed.
  (6) Repealed.
  (7) Repealed.
  (8) (A) The term “rent paid” is that amount paid by a claimant to a landlord solely for the right of occupancy of a home in the District, including the right to use the personal property located therein. Utility charges may be included in the amount of rent paid if they are included in the amount paid to a landlord in connection with the right to occupancy. The term “rent paid” does not include:
      (i) Rental supplements obtained under the provisions of title III of the Rental Housing Act of 1977 [ D.C. Law 2-54 ];
      (ii) Advance rental payments for another period;
      (iii) Rental deposits, whether or not expressly set out in the rental agreement;
      (iv) Any charges for medical services or food provided by the landlord; or
      (v) Payments made to a landlord for the right of occupancy of property which is exempt from District real property taxes.
    (B) The term “rent constituting property taxes accrued” means 20% of the rent paid in any calendar year by a claimant solely for the right of occupancy of his home in the calendar year, and which constitutes the basis of a claim in the succeeding calendar year for a credit for property taxes paid.
  (9) The term “eligible senior claimant” means a claimant who is 70 years or older at any time during the tax year and whose adjusted gross income does not exceed the eligibility income threshold amount.
  (10) The term "base year" means the calendar year beginning January 1, 2015, or the calendar year beginning one calendar year before the calendar year in which the new dollar amount of a maximum credit amount or eligibility income threshold amount shall become effective, whichever is later.
  (11) The term "Consumer Price Index" means, for any calendar year, the average of the Consumer Price Index for All Urban Consumers for the Washington-Arlington-Alexandria, DC-MD-VA-WV Metropolitan Statistical Area (or such successor metropolitan statistical area that includes the District), or any successor index, as of the close of the 12-month period ending on July 31 of such calendar year.
  (12) The term "cost-of-living adjustment" means, for any calendar year, the difference between the Consumer Price Index for the preceding calendar year and the Consumer Price Index for the base year, divided by the Consumer Price Index for the base year.
  (13) The term "eligibility income threshold amount" means:
    (A) For the taxable year beginning January 1, 2015, $60,000 for eligible senior claimants and $40,000 for all other claimants;
    (B) For the taxable year beginning January 1, 2016, $60,000 for eligible senior claimants and $40,000 for all other claimants, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $100, rounded down to the next multiple of $100); and
    (C) For the taxable year beginning January 1, 2019, $75,000 for eligible senior claimants and $55,000 for all other claimants, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $100, rounded down to the next multiple of $100).
  (14) The term "maximum credit amount" means:
    (A) For the taxable year beginning January 1, 2015, $1,000;
    (B) For the taxable year beginning January 1, 2016, $1,000, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $25, rounded down to the next multiple of $25); and
    (C) For the taxable year beginning January 1, 2019, $1,200, increased annually pursuant to the cost-of-living adjustment (if the adjustment does not result in a multiple of $25, rounded down to the next multiple of $25).
(c) In the event that any installment of rent for a calendar year for which a claim is filed is paid prior to the beginning of or subsequent to the end of such calendar year, it shall be included as rent for the year for which the claim was made and for no other year, and shall not be included as rent for purposes of this section for the year in which the installment was paid.
(d) If the Mayor determines that the rent paid was not the result of an agreement entered into at arm’s length between the tenant and his landlord, the Mayor may adjust the rent to a reasonable amount for the purposes of this section.
(e) (1) Beginning with calendar year 1977, and for each succeeding calendar year, if a claimant owns and occupies his or her home in the District on December 31st of any such year, “property taxes accrued” means real property taxes (exclusive of special assessments, interest on a delinquency in payment of tax, and penalties and services charges) as reflected on the District real estate tax bill ordinarily sent out in September of such year; provided, however, that any amount of real property tax deferred under the provisions of §§ 47-845 , 47-845.02 and 47-845.03 shall be considered as “property taxes accrued” for the purpose of determining the credit allowable under this section. If a home is an integral part of a larger unit such as a multi-purpose building or a multi-dwelling building, property taxes accrued shall be that percentage of the total property taxes accrued as the value of the home bears to the total value of the property.
  (2) When a claimant owns or rents 2 or more different homes in the District in the same calendar year, “property taxes accrued” or “rent constituting property taxes accrued” shall be based on the claimant’s status as an owner or renter on December 31st of such calendar year.
  (3) When a claimant rents 2 or more different homes in the District in the same calendar year, rent paid by the claimant during that year shall be determined by dividing the rent paid pursuant to the last rental agreement in force during that calendar year by the number of months during that calendar year for which this rent was paid and by multiplying the result by 12.
(f) The right to file under this section shall be personal to the claimant, but such right may be exercised by his legal guardian or attorney-in-fact. The right to file a claim shall not survive the death of a claimant. If a claimant dies after having filed a claim, any amount refunded as a result thereof shall be disbursed to his estate; provided, that if no executor or administrator qualifies therein within 2 years of the filing of the claim, or no petition for distribution of a small estate is filed pursuant to §§ 20-2101 and 20-2102 , the claim shall not be allowed.
(g) Subject to the limitations provided in this section, commencing with the taxable year beginning after December 31, 1974, and for succeeding taxable years, the claimant may claim as a credit against the District income taxes otherwise due on his income, property taxes accrued or rent constituting property taxes accrued for that year. If the allowable amount of such claim exceeds the income taxes otherwise due from the claimant, or other tax liabilities of the claimant to the District, or if there are no District income taxes due from the claimant, the amount of the claim not used as an offset against income taxes or other tax liabilities of the claimant to the District shall be paid or credited to the claimant. No interest shall be allowed on any payment made to a claimant pursuant to this section.
(h) No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be allowed unless a District of Columbia individual income tax return or (if the claimant is not required to file such return) a claim for credit under this section is filed with the District on the forms and in such manner and with such information as the Mayor may prescribe. Any claim for credit shall be filed with the District on or before the expiration of the 3-year statute of limitations. The statute of limitations shall commence to run on April 15th of the year following the year for which the claim is made.
(i) The amount of any claim otherwise payable under this section may be applied by the District against any outstanding tax liability of the claimant to the District.
(j) (1) In determining eligibility for the credit allowable under this section, and for the purpose of determining outstanding tax liability (if any) of the claimant to the District household income for which the claim is filed and the claimant’s outstanding tax liability (if any) shall be determined on the basis of the adjusted gross income of the tax filing unit, which is defined as an individual or married couple that would—were their income above the filing threshold—file an individual income tax return.
  (2) In the case of spouses or domestic partners who, during the entire calendar year for which a claim is filed under this section, maintain separate homes, for the purpose of determining household income and the claimant’s outstanding tax liability (if any), such spouses or domestic partners shall be deemed to have been unmarried during the calendar year for which the claim is made.
(k) No credit shall be allowed under this subchapter for any year during which the person claiming the credit was a dependent, under any state, federal, or District law levying a tax on income, unless during that year such person is or becomes 65 years of age or older.
(l) A claimant whose claim is based on the amount of rent paid shall substantiate the rent paid upon a request by the Mayor.
(m) (1) If, on an audit of any claim filed under this section, the Mayor finds the amount to have been incorrectly computed, he shall determine the correct amount and notify the claimant in accordance with the procedures set forth in § 47-1812.05 .
  (2) If it is determined that a claim was filed with fraudulent intent, it shall be disallowed in full. If the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be canceled and the amount paid shall be assessed against the claimant and recovered in the same manner as provided for the collection of taxes under § 47-412 [repealed].
(n) No claim for relief under this section shall be allowed to any person who was not living in a home which was subject to District of Columbia real property taxation during the calendar year for which the claim is filed.
(o) The Mayor is authorized to provide a table which will approximate, as closely as feasible, the amount of relief allowable under this section.
(p) If it is determined by the District that a claimant received title to his home in the District or became legally obligated to pay rent for his home in the District primarily for the purpose of receiving benefits under the provisions of this section, his claim shall be disallowed.
(q) The Council of the District of Columbia is empowered to make such changes in the amount of annual relief provided under subsection (a) of this section as it may deem proper.
(r) [Repealed].
(s) A claimant who is not required to file a return pursuant to § 47-1805.02 may file an alternative form prescribed by the Chief Financial Officer to claim the credit under this section.  Notwithstanding § 47-1805.01(a) , for taxable years beginning after December 31, 2019, claimants filing an alternative form may file it electronically in a manner prescribed by the Chief Financial Officer.
D.C. Code § 47-1807.54 — DC Code / Title 47 / Chapter 18 / § 47-1807.54
§ 47-1807.54. Job growth tax credit application, approval, and calculation.
Status: in_force

(a) A taxpayer shall apply for, and the Mayor shall approve, the job growth tax credit as follows:
  (1) A taxpayer shall submit a complete written application for a job growth tax credit to the Mayor before the project commences in the District of Columbia. The application shall include:
    (A) A detailed description of the project;
    (B) An identification of the specific jobs that will be created and the anticipated salary range for each job; and
    (C) Documentation to demonstrate that, without the job growth tax credit, the project would not occur in the District of Columbia, which documentation shall include information that indicates:
      (i) Receipt of the job growth tax credit is a major factor in the taxpayer’s decision; and
      (ii) Without the job growth tax credit, the taxpayer is not likely to commence the project in the District of Columbia.
  (2) The Mayor shall review each application submitted for a job growth tax credit. Based on the application submitted, the Mayor shall approve the job growth tax credit as provided by § 47-1807.52 . The approval shall include the maximum amount of the credit available to the taxpayer for the entire credit period calculated pursuant to subsection (b) of this section and the specific terms that shall be met to qualify for the job growth tax credit.
(b) The job growth tax credit allowed shall be calculated by the Mayor as follows:
  (1) For the maximum amount of the job growth tax credit available to the taxpayer for the credit period, the Mayor shall multiply the estimated net job growth for each of the years in the credit period by 50% of the taxpayer’s total estimated FICA taxes each year for all new employees of the project who are residents of the District of Columbia.
  (2) For the annual amount of the job growth tax credit allowed, the Mayor shall multiply the actual net job growth for that year by 50% of the taxpayer’s FICA taxes for the new employees of the project who are residents of the District of Columbia; provided, that a job growth tax credit shall not be allowed, and a credit certificate shall be not be issued, in an amount that exceeds the maximum amount of the approved job growth tax credits as calculated pursuant to paragraph (1) of this subsection.
  (3) If the amount of the credit allowed under paragraph (2) of this subsection exceeds the amount of franchise taxes otherwise due on the taxpayer’s income in the tax year for which the job growth tax credit is being claimed, the unused amount of the job growth tax credit may be carried forward and used as a credit against subsequent years’ franchise tax liability for a period not to exceed 10 years and shall be applied first to the earliest tax years possible. Any credit remaining after this period shall not be refunded or credited to the taxpayer.
  (4) A taxpayer who uses a job growth tax credit that is subsequently disallowed shall be liable for the resulting tax deficiency, interest, and penalties as otherwise provided by law.
D.C. Code § 47-4472 — DC Code / Title 47 / Chapter 44 / § 47-4472
§ 47-4472. Notice and sale.
Status: in_force

(a) After seizure of property, notice in writing shall be given by the Mayor to the owner of the property (or, in the case of personal property, the possessor of the property), or shall be left at his usual place of abode or business. If the owner cannot be readily located, or has no dwelling or place of business, the notice may be mailed to his last known address.
(b) After giving notice to the owner in the manner prescribed in subsection (a) of this section, the Mayor shall publish a notice 3 times in a daily newspaper of general circulation within the area wherein the seizure is made. The notice shall specify the property to be sold, and the time, place, manner, and conditions of the sale thereof.
(c) If property subject to levy is not divisible, so as to enable the Mayor by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of the property shall be sold.
(d) The time of sale shall not be less than 10 days or more than 40 days from the date of the third public notice under subsection (b) of this section. The place of sale shall be determined by the Mayor.
(e) (1) If, at the sale, one or more persons offer to purchase such property for not less than the minimum price determined by the Mayor, the property shall be declared sold to the highest bidder.
  (2) If, at the sale, the property is not declared sold, the property may be released to the owner and the expense of the levy and sale shall be added to the amount of tax for the collection of which the levy was made. Property released under this paragraph shall remain subject to any lien imposed by this title and shall be subject to further seizure.
  (3) (A) The sale shall not be conducted in any manner other than by public auction or by public sale under sealed bids.
    (B) In the case of the seizure of several items of property, the property may be offered separately, in groups, or in the aggregate, under whichever method may produce the highest aggregate amount.
    (C) The Mayor may adjourn the sale from time to time.
  (4) If payment of the bid price is not made in full, the Mayor may declare the sale to be void, the amount paid upon the bid price by the defaulting purchaser shall be forfeited, and the property may again be advertised and sold as provided in subsections (b) and (c) of this section. The amount paid upon the bid price by the defaulting purchaser shall be applied first to the expense of the levy and sale and then to the amount of tax for the collection of which the levy was made. In the event of a readvertisement and sale, a new purchaser shall receive the property, free and clear of any claim or rights of the defaulting purchaser.
D.C. Code § 47-2202.03 — DC Code / Title 47 / Chapter 22 / § 47-2202.03
§ 47-2202.03. Additional tax on gross receipts for transient lodgings or accommodations.
Status: in_force

(a) (1) A tax, separate from, and in addition to, the taxes imposed pursuant to §§ 47-2202 and 47-2202.01 is imposed at the rate of 0.3% on the use, storage, or consumption of any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients.
  (2) A tax, separate from and in addition to the taxes imposed pursuant to § 47-2202(a)(2)(A), § 47-2202.02, and paragraph (1) of this subsection, is imposed on all vendors at the rate of 1.0% of the gross receipts from the sale of or charges on or after April 1, 2023, and on or before September 30, 2027, for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients.
(b) Vendors engaging in the business activities listed in this section and purchasers of the vendors' tangible personal property and services shall pay the tax at the rate of 0.3% of the gross receipts for the sale or charges for any room or rooms, lodgings, or accommodations furnished to a transient by any hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients.
(c) If the occupancy of a room or rooms, lodgings, or accommodations is reserved, booked, or otherwise arranged for by a room remarketer, the tax imposed by this section shall be determined based on the net charges and additional charges by the room remarketer.
(d) (1) Except as provided in paragraph (2) of this subsection, the tax revenue received pursuant to this section shall be dedicated to the Washington Convention and Sports Authority, for transfer to Destination DC for the purposes of marketing and promoting the District of Columbia as a destination.  Any tax revenue dedicated pursuant to this subsection shall be in addition to the funds dedicated to Destination DC pursuant to § 10-1202.08a .
  (2) Beginning October 1, 2025, the tax revenue received pursuant to subsection (a)(2) of this section shall be deposited in local funds;
(e) For the expenditure of any tax revenue received by Destination DC pursuant to this section, Destination DC shall:
  (1) Comply with the requirements § 2-218.46 ;
  (2) Consult with the Deputy Mayor for Planning and Economic Development, the Washington Convention and Sports Authority, the Restaurant Association Metropolitan Washington, and the Hotel Association of Washington, DC on the use of any such tax revenue received; and
  (3) Enter into a memorandum of understanding with the Mayor regarding the use of any tax revenue received pursuant to subsection (a)(2) of this section in accordance with the recommendations determined necessary and appropriate pursuant to the consultations required by paragraph (2) of this subsection.
D.C. Code § 47-2015 — DC Code / Title 47 / Chapter 20 / § 47-2015
§ 47-2015. Monthly returns.
Status: in_force

(a) On or before the 20th day of each calendar month, every vendor who has made any sale at retail, taxable under the provisions of this chapter, during the preceding calendar month, shall file a return with the Mayor. Such returns shall show the total gross proceeds of the vendor’s business for the month for which the return is filed; the gross receipts of the business of the vendor upon which the tax is computed; the amount of tax for which the vendor is liable and such other information as the Mayor deems necessary for the computation and collection of the tax.
(a-1) For the purposes of this chapter and Chapter 22 of this title , a room remarketer shall be deemed a vendor with respect to additional charges and shall file returns and remit tax with respect to such additional charges. The room remarketer shall collect and remit the tax imposed by this chapter and Chapter 22 of this title with respect to the net charges for the accommodations to the operator of the hotel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The operator shall be deemed a vendor with respect to such net charges and shall file returns and remit tax with respect to such net charges.
(b) The Mayor may permit or require the returns to be made for other periods and upon such other dates as he may specify; provided, that the gross receipts during any tax year shall be included in returns covering such year and no other.
(c) The form of returns shall be prescribed by the Mayor and shall contain such information as he may deem necessary for the proper administration of this chapter. The Mayor may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
D.C. Code § 47-1449 — DC Code / Title 47 / Chapter 14 / § 47-1449
§ 47-1449. Mayor to report certain violations to Commission.
Status: repealed

Repealed.
D.C. Code § 47-3006 — DC Code / Title 47 / Chapter 30 / § 47-3006
§ 47-3006. Application for employment by minor.
Status: repealed

Repealed.
D.C. Code § 47-2853.18 — DC Code / Title 47 / Chapter 28 / § 47-2853.18
§ 47-2853.18. Summary suspension or restriction of license.
Status: in_force

(a) If the Mayor determines, after investigation, that the conduct of a licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District, presents an imminent danger to the health and safety of persons in the District, the Mayor may summarily suspend or restrict, without a hearing, the license, registration, certification, or permission to practice an occupation or profession.
(b) The Mayor, at the time of the summary suspension or restriction of a license, shall provide the licensee with written notice stating the action that is being taken, the right of the licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District to request a hearing, and legal resources available in the District.
(c) A licensee, registrant, person certified, or person permitted by [this subchapter] to practice in the District shall have the right to request a hearing within 72 hours after service of notice of the summary suspension or restriction of license, registration, certification, or permission. The board shall hold a hearing within 72 hours of receipt of a timely request, and shall issue a decision within 72 hours after the hearing.
(d) Every decision and order adverse to a licensee, registrant, person certified, or person permitted to practice by [this subchapter] in the District shall be in writing and shall be accompanied by findings of fact and conclusions of law. The findings shall be supported by, and in accordance with, reliable, probative, and substantial evidence. The relevant board shall provide a copy of the decision and order and accompanying findings of fact and conclusions of law to each party to a case or to his or her attorney of record.
(e) Any person aggrieved by a final summary action may file an appeal in accordance with subchapter I of Chapter 5 of Title 2 .
D.C. Code § 47-4452 — DC Code / Title 47 / Chapter 44 / § 47-4452
§ 47-4452. Bond to stay collection.
Status: in_force

(a) The collection of any or all of the amount of the assessment may be stayed by filing with the Mayor a bond in an amount, equal to 150% of the amount to be stayed, and with sureties as the Mayor may approve, conditioned upon the payment of the amount (together with interest accruing thereon) for which the collection is stayed. The taxpayer shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond, and if, as a result of the waiver, part of the assessment covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced. If a part of the assessment is abated, the bond shall, at the request of the taxpayer, be proportionately reduced.
(b) Repealed.
D.C. Code § 47-2887.03 — DC Code / Title 47 / Chapter 28 / § 47-2887.03
§ 47-2887.03. Athlete agents: registration required; void contracts.
Status: in_force

(a) Except as otherwise provided in subsection (b) of this section, an individual may not act as an athlete agent in the District of Columbia without holding a certificate of registration under § 47-2887.05 or § 47-2887.07 .
(b) Before being issued a certificate of registration, an individual may act as an athlete agent in the District of Columbia for all purposes except signing an agency contract, if:
  (1) A student-athlete or another person acting on behalf of the student-athlete initiates communication with the individual; and
  (2) Within 7 days after an initial act as an athlete agent, the individual submits an application for registration as an athlete agent in the District of Columbia.
(c) An agency contract resulting from conduct in violation of this section is void and the athlete agent shall return any consideration received under the contract.
D.C. Code § 47-2851.05 — DC Code / Title 47 / Chapter 28 / § 47-2851.05
§ 47-2851.05. Business license center.
Status: in_force

(a) There is created the Business License Center (“Center”) within the Department of Licensing and Consumer Protection.
(b) The duties of the Center shall include the following:
  (1) Developing and administering a computerized “one-stop” basic business license system capable of storing, retrieving, and exchanging license information with due regard to privacy statutes, as well as issuing and renewing basic business licenses in an efficient manner;
  (2) Creating a license information service that shall provide to any member of the public, upon request, printed or electronic information detailing requirements to establish or engage in business in the District, including a list of all information, approvals, documents, and payments required for each and every license issued by the District government;
  (3) [Repealed].
  (4) [Repealed].
  (5) [Repealed].
  (6) [Repealed].
  (7) Providing a license information service to prepare and distribute license information packets that detail requirements for establishing or engaging in business in the District of Columbia; and
  (8) To the extent feasible, each basic business license shall have a unique identifying number to be used for all official purposes, including taxation.
(c) [Repealed].
(d) [Repealed].
D.C. Code § 47-2883.07 — DC Code / Title 47 / Chapter 28 / § 47-2883.07
§ 47-2883.07. Severability.
Status: in_force

If any provision of this part or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or the application of this part which can be effected without the invalid provision or application, and to this end the provisions of this part are severable.
D.C. Code § 47-2853.153 — DC Code / Title 47 / Chapter 28 / § 47-2853.153
§ 47-2853.153. Certain representations prohibited.
Status: in_force

(a) It shall be unlawful for any person in the District to directly or indirectly engage in, advertise, conduct the business of, or act in any capacity as a licensed or certified real estate appraiser or use any title, designation, or abbreviation likely to create the impression of licensure by the District as a real property appraiser for compensation within the District without first obtaining a license as provided in this subchapter.
(b) Any person certified as a real property or real estate appraiser by an appraisal trade organization shall retain the right to use the term “certified” or any similar term in identifying himself or herself to the public, provided that in each instance that the term is used, the name of the certifying organization or body is prominently and conspicuously displayed immediately adjacent to the term and that the use of the term “certified” does not create the impression of licensure by the District.
(c) Nothing in this subchapter shall abridge, infringe upon, or otherwise restrict the right to use the term “certified assessor” or any similar term by any person certified by the Office of Tax and Revenue to perform ad valorem tax appraisal, provided that the term is not used in a manner that creates the impression of licensure or certification by the District to perform real estate or real property appraisals other than for ad valorem tax purposes.
(d) No license shall be issued under the provisions of this subchapter to a partnership, association, corporation, firm, or group, nor shall the term “certified real estate appraiser” or any similar term be used following or immediately in connection with the name of a partnership, association, corporation, or other firm or group or in a manner that might create the impression of licensure or certification by the District as a real estate appraiser. Nothing in this subsection shall be construed to preclude a licensed real estate appraiser from rendering an appraisal for or on behalf of a partnership, association, corporation, firm, or group, provided that the appraisal report is prepared by, or under the immediate personal direction of the licensed real estate appraiser.
(e) Any person who is not licensed or certified under this part may assist a licensed or certified real estate appraiser in the performance of an appraisal if he or she registers with the Board as an appraiser trainee, complies with the registration and practice requirements established by the Board, by rule, and is actively and personally supervised by the licensed or certified real estate appraiser. An appraisal report rendered in connection with the appraisal and drafted by the appraisal trainee shall be reviewed and signed by the licensed or certified real estate appraiser.
(f) It shall be unlawful for any person who performs an appraisal of real estate located in the District to describe or refer to the appraisal by the term “certified” or any similar term unless the person has first been licensed by the Board under the provisions of this subchapter. Nothing in this subchapter shall require a licensed real estate appraiser to render a “certified” real estate appraisal when performing an appraisal assignment. If a licensee or appraiser trainee performs a real estate appraisal that is not represented as being “certified”, the appraiser shall clearly inform the person to whom the appraisal report is given and prominently disclose on the appraisal report that the appraisal is not a “certified” real estate appraisal.
(g) Nothing herein shall be construed to prohibit a real estate broker or salesperson, in the ordinary course of business, from giving an opinion of the price of real estate for the purpose of a prospective listing or sale, if the opinion of the price does not refer to or cannot be construed as an appraisal.
(h) Nothing herein shall be construed to prohibit persons who determine the value of items other than real estate from using the term “appraiser” if they do not hold themselves out or imply that they are authorized to appraise real estate or real property.
D.C. Code § 47-857.06 — DC Code / Title 47 / Chapter 8 / § 47-857.06
§ 47-857.06. Tax abatements for new residential developments — Tax abatement for new, mixed-income housing projects in Housing Priority Area A.
Status: in_force

(a) Subject to § 47-857.02 , there shall be allowed as an abatement of the real property tax imposed by § 47-811 on an eligible real property in eligible area #2 an amount computed as follows: $1.75 per residential FAR square foot, multiplied by the building’s total residential FAR square footage as certified by the project architect; provided, that:
  (1) If a project does not use concrete construction throughout the building or does not include underground parking, the per residential FAR square foot tax abatement shall be determined by the Mayor and shall be determined so that the total tax abatement is estimated to be equal to 95% of the difference between the residential real property tax imposed on the project by § 47-811 before and after development.
  (2) Ten percent of the housing units in the eligible real property shall be affordable to, and occupied by, low-income households for 20 years after the certificate of occupancy for the eligible real property is issued.
  (3) The dwelling units occupied by low-income households shall be equivalent in size and quality to other dwelling units in the development.
  (4) The variety of the sizes of dwelling units occupied by low-income households shall be reasonably similar to the variety of sizes of dwelling units in the eligible property as a whole.
  (5) The tax abatement for an eligible real property allowed by this section shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the eligible real property.
  (6) If, during a tax year for which the tax abatement is authorized by this section, the property for which the abatement was granted contains fewer than 10 dwelling units, the abatement shall not be allowed.
(b) If, during one of the last 10 years of the 20-year period of affordability required by subsection (a)(2) of this section, 10% of the housing units are not affordable to, and occupied by, low-income households, the owner of the property shall be assessed a penalty of $10,000 per year for each unit which should be, but is not, affordable to low-income households; provided, that the Mayor may waive the penalty upon a showing of good cause.
(c) The Mayor may require an owner to demonstrate that the rents and tenant income for the eligible real property are consistent with the requirements of the tax abatement. If the requirements are not met, the abatement shall not be allowed and the owner shall remit all taxes owed for the period of non-compliance.
(d) (1) For the purposes of this subsection, the term:
    (A) “K Street Building” means the portion of the Wax Museum project comprised of the building to be constructed on the site bounded on the south side by K Street, N.W., on the west side by 5th Street, N.W., on the north side by L Street, N.W., and on the east side by the alley running parallel to 5th Street, N.W.
    (B) “L Street Building” means the portion of the Wax Museum project comprised of the building to be constructed on the portion of the property to be disposed of pursuant to the RFP Resolution that is not included within the K Street Building.
    (C) “RFP Resolution” means the Revised Request for Proposals for the Redevelopment of Parcel One, the Former Wax Museum Site Approval Resolution of 2003, introduced on June 13, 2003 (PR15-249).
    (D) “Wax Museum developer” means the person (or any successor in interest) with which the District enters into an agreement for the disposition of the property on which the Wax Museum project will be constructed.
    (E) “Wax Museum project” means the project constructed pursuant to the request for proposals in the RFP Resolution.
  (2) Notwithstanding the provisions of § 47-857.02 , there shall be allowed an abatement of $664,000 per year of the real property tax imposed by § 47-811 on the Wax Museum project (to be allocated between the K Street Building and L Street Building as set forth in paragraph (4) of this subsection), and the Mayor shall issue to the Wax Museum developer certification letters stating that the property and buildings are eligible for the abatement and that the Mayor has reserved the abatement for the property and buildings in the allocated amounts; provided, that:
    (A) With respect to the K Street Building:
      (i) The first level of concrete for the K Street Building shall be laid by December 31, 2006, or such earlier date as may be set forth in an agreement between the Wax Museum developer and the National Capital Revitalization Corporation or RLA Revitalization Corporation;
      (ii) A certificate of occupancy for the K Street Building shall have been issued within 36 months after the first level of concrete has been laid for the K Street Building, or such earlier date as may be set forth in an agreement between the Wax Museum developer and the National Capital Revitalization Corporation or RLA Revitalization Corporation; and
      (iii) The K Street Building satisfies § 47-857.06(a)(2) through (4);
    (B) With respect to the L Street Building:
      (i) The first level of concrete for the L Street Building shall be laid within 18 months after the receipt by the Wax Museum developer of the Mayor’s certification letter pertaining to the tax abatement for K Street Building, or such earlier date as may be set forth an agreement between the Wax Museum developer and the National Capital Revitalization Corporation or RLA Revitalization Corporation;
      (ii) A certificate of occupancy for the L Street Building shall have been issued within 30 months after the first level of concrete has been laid for the L Street Building, or such earlier date as may be set forth in an agreement between the Wax Museum developer and the National Capital Revitalization Corporation or RLA Revitalization Corporation; and
      (iii) The L Street Building satisfies § 47-857.06(a)(2) through (4); and
    (C) If the residential project known as Quincy Court, located at 1117 10th Street, N.W., requests participation under § 47-857.04(b) by a letter to the Deputy Mayor for Planning and Economic Development, or his or her successor, prior to December 31, 2005, the annual amount of the abatement of real property tax imposed by § 47-811 on the Wax Museum project (to be allocated between the K Street Building and L Street Building as set forth in paragraph (4) of this subsection) shall be $675,000.
  (3) For each deadline set forth in paragraph (2) of this subsection, one 6-month extension may be granted at the discretion of the Mayor.
  (4) The tax abatement allowed by this subsection shall be allocated between the K Street Building and the L Street Building based upon the election of the Wax Museum developer, which election shall be made by notification to the Mayor and the Office of Tax and Revenue upon the issuance of a certificate of occupancy for the 1st building to be completed.
  (5) The tax abatement allowed by this subsection shall be included in and subject to the $2 million abatement limit set forth in § 47-857.09(b) .
  (6) (A) The tax abatement allowed by this subsection for the K Street Building shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the residential portion of the K Street Building.
    (B) The tax abatement allowed by this subsection for the L Street Building shall expire at the end of the 10th tax year after the tax year in which a certificate of occupancy is issued for the residential portion of the L Street Building.
D.C. Code § 47-315 — DC Code / Title 47 / Chapter 3 / § 47-315
§ 47-315. Duties and responsibilities of Assistant City Administrator for Financial Management and Treasurer.
Status: repealed

Repealed.
D.C. Code § 47-1418 — DC Code / Title 47 / Chapter 14 / § 47-1418
§ 47-1418. Return; assessment and collection; time of payment; penalties and interest; appeal.
Status: expired

[Expired].
D.C. Code § 47-2853.24 — DC Code / Title 47 / Chapter 28 / § 47-2853.24
§ 47-2853.24. Reinstatement of suspended or revoked license.
Status: in_force

(a) Except as provided in subsection (b) of this section, a board may reinstate the license or privilege of a person whose license or privilege has been suspended or revoked by the board only in accordance with:
  (1) The terms and conditions of the order of suspension or revocation; or
  (2) A final judgment or order in any proceeding for review.
(b) (1) If an order of suspension or revocation was based on the conviction of an offense that is directly related to the occupation for which the license, registration, or certification was held, pursuant to a determination made under § 47-2853.17(c-1)(2) and the conviction subsequently is overturned at any stage of an appeal or other post-conviction proceeding, the suspension or revocation shall end when the conviction is overturned.
  (2) After the process of review is completed, the clerk of the court issuing the final disposition of the case shall notify the board or the Mayor of that disposition.
D.C. Code § 47-812 — DC Code / Title 47 / Chapter 8 / § 47-812
§ 47-812. Establishment of rates.
Status: in_force

(a) The Council, after public hearing, shall by October 15 of each year establish, by act, rates of taxation, by class, as provided in § 47-813 , and the rates shall be applied, during the tax year, to the assessed value of all real property subject to taxation. The Council, acting by resolution, may extend the time for establishing the rates of taxation. If the Council does extend the time for establishing the rates of taxation on real property, it must establish those rates for the tax year by permanent legislation. If the Council does not establish the rates of taxation of real property by October 15, and does not extend the time for establishing rates, the rates of taxation applied for the prior year shall be the rates of taxation applied during the tax year.
(a-1) Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 1994, and ending September 30, 1995, shall be the same rates in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.
(a-2) Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 1995, and ending September 30, 1996, shall be the same rates in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.
(b) Notwithstanding the provisions of subsection (a) of this section, the following real property tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1995, and ending September 30, 1996:
  (1) $0.3659 for each $100 of assessed value for Class 1 Property;
  (2) $0.5869 for each $100 of assessed value for Class 2 Property;
  (3) $0.7050 for each $100 of assessed value for Class 3 Property;
  (4) $0.8194 for each $100 of assessed value for Class 4 Property; and
  (5) $1.9055 for each $100 of assessed value for Class 5 Property.
(b-1) Notwithstanding the provisions of section 413 [Pub. L. 93-407, title IV, § 413], subsection (a) of this section, or any other law imposing requirements on the enactment of these tax rates, the following real property tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1996, and ending September 30, 1997:
  (1) $0.3936 (for each $100 of assessed value) for Class One Property;
  (2) $0.6314 (for each $100 of assessed value) for Class Two Property;
  (3) $0.7585 (for each $100 of assessed value) for Class Three Property;
  (4) $0.8815 (for each $100 of assessed value) for Class Four Property; and
  (5) $2.0500 (for each $100 of assessed value) for Class Five Property.
(b-2) Notwithstanding the provisions of subsection (a) of this section, the following real property tax rates are established for taxable real property in the District of Columbia for the tax year beginning October 1, 1997, and ending September 30, 1998:
  (1) $0.2400 for each $100 of assessed value for Class 1 Property;
  (2) $0.3850 for each $100 of assessed value for Class 2 Property;
  (3) $0.4625 for each $100 of assessed value for Class 3 Property;
  (4) $0.5375 for each $100 of assessed value for Class 4 Property; and
  (5) $1.2500 for each $100 of assessed value for Class 5 Property.
(b-3) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 1999, and ending September 30, 2000, shall be:
  (1) $0.96 for each $100 of assessed value for Class 1 Property;
  (2) $1.34 for each $100 of assessed value for Class 2 Property;
  (3) $1.85 for each $100 of assessed value for Class 3 Property; and
  (4) $2.05 for each $100 of assessed value for Class 4 Property.
(b-4) (1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2000, and ending September 30, 2001, shall be:
    (A) $0.96 for each $100 of assessed value for Class 1 Property;
    (B) $1.15 for each $100 of assessed value for Class 2 Property;
    (C) $1.85 for each $100 of assessed value for Class 3 Property; and
    (D) $1.95 for each $100 of assessed value for Class 4 Property.
  (2) Paragraph (1) of this subsection shall not apply if the certification by the Chief Financial Officer required by § 47-387.01 demonstrates that the accumulated general fund balance for the immediately preceding fiscal year is below 5% of the general fund operating budget for the current fiscal year, the nominal GDP growth is less than or equal to 3.5% or the real GDP growth is less than or equal to 1.7%.
(b-5) (1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable property in the District of Columbia for the tax year beginning October 1, 2001, and ending September 30, 2002, shall be:
    (A) $0.96 for each $100 of assessed value for Class 1 Property; and
    (B) $1.85 for each $100 of assessed value for Class 2 Property.
  (2) Repealed.
(b-6) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and the special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 2002, shall be:
  (1) $0.96 for each $100 of assessed value for Class 1 Property;
  (2) $1.85 for each $100 of assessed value for Class 2 Property; and
  (3) $5.00 for each $100 of assessed value for Class 3 Property.
(b-7) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 2005, shall be:
  (1) $0.92 for each $100 of assessed value for Class 1 Property;
  (2) $1.85 for each $100 of assessed value for Class 2 Property; and
  (3) $5.00 for each $100 of assessed value for Class 3 Property.
(b-8) (1) (A) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 1 Property in the District of Columbia for the tax year beginning October 1, 2006, and each tax year thereafter, shall be established as follows:
      (i) (I) For the tax year beginning October 1, 2006, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2005, plus 9%.
        (II) Before September 16, 2006, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
      (ii) (I) For the tax year beginning October 1, 2007, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2006, plus 8%.
        (II) Before September 16, 2007, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
      (iii) (I) For the tax year beginning October 1, 2008, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected, as certified in the latest revenue estimate, during the tax year beginning October 1, 2007, plus 7%.
        (II) Before September 16, 2008, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-subparagraph (I) of this sub-subparagraph.
      (iv) (I) For the tax year beginning October 1, 2009, and each tax year thereafter, the Mayor shall compute the real property tax rate (rounded up to the nearest penny) for Class 1 Properties calculated to yield in the tax year the same amount of taxes estimated to be collected during the preceding tax year, plus the lesser of:
          (aa) Seven percent; or
          (bb) The percentage increase in the total aggregate assessment of taxable real property for Class 1 Properties.
        (II) By January 5 of the tax year, the Mayor shall submit to the Council the real property tax rate computed under sub-sub-sub-paragraph (I) of this sub-subparagraph.
    (B) Notwithstanding the provisions of subparagraph (A) of this paragraph, if, for the current tax year, the total aggregate assessment of taxable real property for Class 1 Properties is estimated to decrease, the real property tax rate for Class 1 Properties shall be the real property tax rate for the prior tax year.
  (2) Repealed.
(b-9) (1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Properties in the District of Columbia for the tax year beginning October 1, 2008, shall be:
    (A) For the first $3 million of assessed value, $1.65 of each $100 of assessed value; and
    (B) For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.
  (2) (A) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Property in the District of Columbia for the tax year beginning October 1, 2009, and each tax year thereafter, shall be:
      (i) For the first $3 million of assessed value, the rate as established in subparagraph (B) of this paragraph; provided, that for the tax year beginning October 1, 2011, the tax rate shall be $1.65 of each $100 of assessed value; and
      (ii) For the portion of the assessed value exceeding $3 million, $1.85 of each $100 of assessed value.
    (B) (i) The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2009, as follows:
        (I) The Chief Financial Officer shall subtract $1,312,793,900 from the estimated real property taxes to be collected for Class 2 Properties based upon a rate of $1.85 of each $100 of assessed value.
        (II) The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-sub-subparagraph (I) of this sub-subparagraph and, if it is a positive number, applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.
      (ii) The Chief Financial Officer shall compute the real property tax rate for the first $3 million of assessed value for taxable Class 2 Properties in the District of Columbia, for the tax year beginning October 1, 2010, and each tax year thereafter, as follows:
        (I) The Chief Financial Officer shall multiply the total amount of taxes estimated to be received for taxable Class 2 Properties in the District of Columbia for the prior fiscal year by 110%.
        (II) The Chief Financial Officer shall subtract the amount yielded by sub-sub-subparagraph (I) of this sub-subparagraph from the estimated real property taxes to be collected in the tax year based upon the applicable rates in effect for Class 2 Properties during the prior tax year.
        (III) The Chief Financial Officer shall compute the real property tax rate (rounded up to the nearest penny) for the first $3 million of assessed value for taxable Class 2 Properties by taking the amount yielded by sub-sub-subparagraph (II) of this sub-subparagraph and, if it is a positive number, applying this amount to reduce the real property tax rate; provided, that the real property tax rate shall not be less than $.90 of each $100 of assessed value.
      (iii) By January 5 of each tax year, the Chief Financial Officer shall submit to the Council the real property tax rate computed under this subparagraph.
    (C) Notwithstanding any other provision of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 2 Properties in the District of Columbia beginning October 1, 2018, and each tax year thereafter shall be:
      (i) $1.65 for each $100 of assessed value if the real property's assessed value is not greater than $5 million;
      (ii) $1.77 for each $100 of assessed value if the real property's assessed value is greater than $5,000,000 but not greater than $10 million; or
      (iii) $1.89 for each $100 of assessed value if the real property's assessed value is greater than $10 million.
    (D) (i) [Repealed].
      (ii) IST revenue collected during the period beginning on January 1, 2019 and ending on September 30, 2019, shall be directed to the unassigned balance of the General Fund for purposes consistent with the Fiscal Year 2019 Revised Local Budget Emergency Act of 2019 [D.C. Act 23-75, effective July 8, 2019, 66 DCR 8078].
  (3) [Repealed].
(b-10) (1) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 3 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $5 for each $100 of assessed value.
  (2) Notwithstanding the provisions of subsection (a) of this section, the sum of the real property tax rates and special real property tax rates for taxable Class 4 Properties in the District of Columbia for the tax year beginning October 1, 2010, and each tax year thereafter, shall be $ 10 for each $ 100 of assessed value.
(b-11) [Repealed].
(b-12) (1) Notwithstanding the provisions of subsection (a) of this section, the provisions of this subsection shall apply for tax year 2025 and each tax year thereafter.
  (2) The sum of the real property tax rates and special real property tax rates for taxable Class 1A Property in the District of Columbia for tax year 2025, and each tax year thereafter, shall be $0.85 of each $100 of taxable assessed value.
  (3) (A) The sum of the real property tax rates and special real property tax rates for taxable Class 1B Property in the District of Columbia for tax year 2025, and each tax year thereafter, shall be:
      (i) For the first $2,500,000 of taxable assessed value, $0.85 of each $100 of taxable assessed value; and
      (ii) For the portion of the taxable assessed value above $2,500,000, $1.00 of each $100 of taxable assessed value.
    (B) Beginning with tax year 2026, the threshold amount set forth in subparagraph (A)(i) and (ii) of this paragraph shall be increased annually by the Class 1B Property cost-of-living adjustment (if the adjustment does not result in a multiple of $1,000, rounded to the next lowest multiple of $1,000).
  (4) (A) Beginning with tax year 2026, the Mayor shall compute the real property tax rates (rounded up to the nearest penny) for Class 1A and 1B Properties calculated to yield in that tax year the same amount of taxes for each class estimated to be collected during the preceding tax year, plus the lesser of:
      (i) Seven percent; or
      (ii) The percentage increase in the total aggregate assessment of taxable real property for Class 1A or 1B Properties.
    (B) By January 5 of the applicable tax year, the Mayor shall submit to the Council the real property tax rates computed under this paragraph.
(b-13) Not Funded.
(c) Pursuant to section 9 of the General Obligation Bond Act of 1994, effective May 3, 1994 ( D.C. Law 10-116 ; 41 DCR 1224), the following real property special tax rates are established for taxable real property in the District of Columbia for the real property tax year beginning October 1, 1995, and ending September 30, 1996:
  (1) $0.5941 for each $100 of assessed value for Class 1 Property;
  (2) $0.9531 for each $100 of assessed value for Class 2 Property;
  (3) $1.1450 for each $100 of assessed value for Class 3 Property;
  (4) $1.3306 for each $100 of assessed value for Class 4 Property; and
  (5) $3.0945 for each $100 of assessed value for Class 5 Property.
(c-1) Notwithstanding the provisions of section 413, subsection (c) of this section, or any other law imposing requirements on the enactment of these tax rates, pursuant to section 9 of the General Obligation Bond Act of 1994, effective May 3, 1994 ( D.C. Law 10-116 ; 41 DCR 1224), the following real property special tax rates are established for taxable real property in the District of Columbia for the real property tax year that begins October 1, 1996, and ends September 30, 1997:
  (1) $0.5664 (for each $100 of assessed value) for Class One Property;
  (2) $0.9086 (for each $100 of assessed value) for Class Two Property;
  (3) $1.0915 (for each $100 of assessed value) for Class Three Property;
  (4) $1.2685 (for each $100 of assessed value) for Class Four Property; and
  (5) $2.9500 (for each $100 of assessed value) for Class Five Property.
(c-2) Pursuant to section 9 of the General Obligation Bond Act of 1996, effective October 1, 1996 ( D.C. Law 11-162 ; 43 DCR 5432), the following real property special tax rates are established for taxable real property in the District of Columbia for the tax year beginning October 1, 1997, and ending September 30, 1998:
  (1) $0.7200 for each $100 of assessed value for Class 1 Property;
  (2) $1.1550 for each $100 of assessed value for Class 2 Property;
  (3) $1.3875 for each $100 of assessed value for Class 3 Property;
  (4) $1.6125 for each $100 of assessed value for Class 4 Property; and
  (5) $3.7500 for each $100 of assessed value for Class 5 Property.
(d) For purposes of this section, the terms “Class 1 Property”, “Class 2 Property”, “Class 3 Property”, “Class 4 Property”, and “Class 5 Property” each has the same meaning as the terms have in § 47-813 .
(e) [Repealed].
(f) [Repealed].
D.C. Code § 47-3904 — DC Code / Title 47 / Chapter 39 / § 47-3904
§ 47-3904. Exemptions.
Status: in_force

(a) Gross charges from the sale, by any toll or wireless telecommunication company, of toll telecommunication or District-based wireless telecommunication service for resale to any other toll or wireless telecommunication company or public utility subject to tax under this chapter or § 47-2501 shall be exempt from taxation under this chapter.
(b) Gross charges from the sale, by any public utility of utility service for resale to a toll telecommunication or wireless telecommunication company subject to tax under this chapter shall be exempt from taxation under § 47-2501 .
D.C. Code § 47-1813.06 — DC Code / Title 47 / Chapter 18 / § 47-1813.06
§ 47-1813.06. Violations.
Status: repealed

Repealed.
D.C. Code § 47-1060 — DC Code / Title 47 / Chapter 10 / § 47-1060
§ 47-1060. Southeast Neighborhood House, lots 0808, 0904, and 0905 in square 5802.
Status: in_force

The properties located in the District of Columbia described as lots 0808, 0904, and 0905 in square 5802, situated in the 1200 block of Maple View Place, S.E., and the 2200 block of Mount View Place, S.E., owned by Southeast Neighborhood House, Inc., or to be transferred to same, are hereby exempt from real property taxation so long as the properties continue to be so owned and continue to be occupied and used by Southeast Neighborhood House, Inc., or Children of Mine, Inc., District of Columbia nonprofit corporations, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemptions were granted administratively under this chapter.
D.C. Code § 47-2853.184 — DC Code / Title 47 / Chapter 28 / § 47-2853.184
§ 47-2853.184. Place of business.
Status: in_force

(a) If a real estate broker maintains more than one place of business within the District, a duplicate license shall be issued to the broker for each office upon payment of the required fee. A copy of the license must be posted within each office.
(b) Whenever a real estate broker changes the location of his or her principal place of business, or discontinues his or her business, he or she shall notify the Mayor within 15 days of the event, in writing, and return to the Mayor his or her license together with the licenses of all real estate salespersons employed by him or her. The Mayor shall issue a new license to the broker upon payment of the required fee. A salesperson shall be issued a new license upon reemployment and payment of the required fees.
(c) Failure to notify the Mayor or to return the license as required by this section will result in immediate suspension of the license until the real estate broker has complied with the provisions of this section.
(d) New licenses for the unexpired term may be issued by the Mayor upon written request by the applicant and the payment of the fees required pursuant to this subchapter.
D.C. Code § 47-814 — DC Code / Title 47 / Chapter 8 / § 47-814
§ 47-814. Rules and regulations.
Status: in_force

The Mayor of the District of Columbia is authorized to promulgate such rules and regulations as may be necessary to carry out the provisions of this act.
D.C. Code § 47-340.06 — DC Code / Title 47 / Chapter 3 / § 47-340.06
§ 47-340.06. Payment and security.
Status: in_force

(a) The principal of, premium, if any, and interest on the bonds shall be payable solely from proceeds received from the sale of the bonds, income realized from the temporary investment of those proceeds, receipts and revenues realized by the District from the loan, income realized from the temporary investment of those receipts and revenues prior to payment to the bond owners, other moneys that, as provided in the financing documents, may be made available to the District for the payment of the bonds, and other sources, other than the District, of payment, all as provided for in the financing documents.
(b) Payment of the bonds shall be secured as provided in the financing documents and by an assignment by the District for the benefit of the bond owners of certain of its rights under the financing documents and closing documents, including a security interest in certain collateral, to the trustee for the bonds pursuant to the financing documents.
(c) The trustee is authorized to deposit, invest, and disburse the proceeds received from the sale of the bonds pursuant to the financing documents.
D.C. Code § 47-2902 — DC Code / Title 47 / Chapter 29 / § 47-2902
§ 47-2902. Discrimination because of race or color prohibited in licensed hotels and restaurants; penalty.
Status: in_force

(a) It shall not be lawful for the keeper, proprietor, or proprietors of any licensed hotel, tavern, restaurant, ordinary, sample room, tippling house, saloon, or eating house, to refuse to receive, admit, entertain, and supply any quiet and orderly person or persons, or to exclude any person or persons on account of race or color.
(b) If the keeper, proprietor, or proprietors of any licensed hotel, tavern, restaurant, ordinary, sample room, tippling house, saloon, or eating house, or any agent acting for him or them, shall violate or offend against the provisions of §§ 47-2902 to 47-2904 , he or they shall be subject to a fine of not less than $50 for each violation thereof, to be recovered in an action of debt, in the name of the Mayor and Council of the District of Columbia, on information filed before any District of Columbia court.
D.C. Code § 47-3406.01 — DC Code / Title 47 / Chapter 34 / § 47-3406.01
§ 47-3406.01. Federal payment formula.
Status: repealed

Repealed.
D.C. Code § 47-371 — DC Code / Title 47 / Chapter 3 / § 47-371
§ 47-371. Findings.
Status: in_force

The Council of the District of Columbia finds that:
(1) The diversity of governmental functions, activities, and programs requires that they be accounted for in several different funds and that the funds represent separate accounting entities;
(2) The number of funds should be kept to the minimum necessary for sound financial administration;
(3) The financial information and reporting needs can vary depending on the specific requirements of agency management, the Mayor, the Council, grantors, and the public;
(4) Change is increasingly a major factor in governmental accounting and reporting and the District must be capable of responding to these changes;
(5) Control and accountability over District resources is a primary function of all public officials and employees; and that the Mayor under § 1-204.48(a)(2) has the authority and responsibility for monitoring systems of accounting;
(6) The financial accounting of the District and the systems supporting this accounting must provide for timely, accurate, and full and complete financial disclosure;
(7) The fund structure and the financial systems and related accounting policies, practices, and procedures must provide information to demonstrate compliance with applicable laws and administrative regulations and enable the District to report its financial activities in accordance with generally accepted accounting principles;
(8) Section 47-119(a) requires that for the fiscal year beginning October 1, 1979, that financial statements should be prepared in accordance with generally accepted accounting principles;
(9) As an outgrowth of the study and activities of the Temporary Commission on Financial Oversight of the District of Columbia, a proposed fund structure for the District has been recommended that will provide a modern financial systems base for sound financial management of the District, and preparation of financial statements in accordance with generally accepted accounting principles;
(10) The said system requires certain changes in the current fund structure of the District of Columbia; and
(11) The Council intends to adopt said fund structure and policies in order to respond to change and meet the information needs of the various users of financial information to assist the Mayor to design, implement and operate the financial systems and policies, procedures, practices and controls necessary for the sound financial management and administration of the District in a manner consistent with generally accepted accounting principles.
D.C. Code § 47-1812.11d — DC Code / Title 47 / Chapter 18 / § 47-1812.11d
§ 47-1812.11d. Anacostia River Clean Up and Protection Fund tax check-off.
Status: in_force

(a) For the 2009 tax year, and for each subsequent tax year, there shall be provided on the District individual income tax return a voluntary check-off that indicates that an individual may contribute a minimum donation or gift of $1 to the Anacostia River Clean Up and Protection Fund (“Fund”) established by [ § 8-102.05(a) ]. The contribution shall reduce any refund owed to the individual taxpayer or increase the tax owed by the individual taxpayer on the taxpayer’s tax return. The funds generated from the tax check-off shall be deposited in the Fund, except that any cost incurred by the Mayor in collecting, processing, accounting, or disbursing the funds generated by the tax check-off shall be reimbursed to the Mayor from the funds generated by the tax check-off.
(b) (1) Except as provided in paragraph (2) of this subsection, any unpaid District tax liability on an individual income tax return shall render any voluntary tax check-off election void. Any amount paid for the purpose of contributing to the Fund shall be used first to satisfy any unpaid tax liability in whole or in part.
  (2) If there is any amount that remains after satisfaction of the unpaid tax liability, the amount shall be deposited in the Fund.
(c) The Mayor shall include with the individual tax return package a description of the purposes for which the Fund was established and projects for which the Fund may be used.
D.C. Code § 47-4638 — DC Code / Title 47 / Chapter 46 / § 47-4638
§ 47-4638. 2323 Pennsylvania Avenue, S.E., redevelopment project.
Status: in_force

The tax imposed by Chapter 8 of this title with respect to the real property previously described as Lots 19, 20, 54, 802, 803, 810, and 811, Square 5560, and currently described as Lot 0055, Square 5560, and any improvements thereto, shall be abated for 10 years, beginning October 1, 2011, to the extent that it exceeds the amount of the tax imposed on the real property for tax year 2009.
D.C. Code § 47-1317 — DC Code / Title 47 / Chapter 13 / § 47-1317
§ 47-1317. Refunds — Taxes erroneously paid.
Status: in_force

The Mayor of the District of Columbia is hereby authorized and instructed to cause all taxes erroneously paid in the District of Columbia to be refunded by the proper accounting and disbursing officers of said District, upon the certificate of the Collector of such erroneous payment, which certificate shall state the nature of the error, the name of the person or persons by whom such excessive payment was made, and such other particulars as may be necessary to satisfy the accounting officers that such claim for reimbursement is just and equitable; and the said accounting and disbursing officers shall pay all moneys so refunded out of, and charge the same to, the fund which was credited with the erroneous payment. “Taxes” as discussed herein do not include the “special franchise tax” as provided for in § 34-912 .
D.C. Code § 47-3706 — DC Code / Title 47 / Chapter 37 / § 47-3706
§ 47-3706. Jeopardy assessments.
Status: repealed

Repealed.
D.C. Code § 47-2853.95 — DC Code / Title 47 / Chapter 28 / § 47-2853.95
§ 47-2853.95. Scope of practice for elevator contractors, elevator mechanics, and elevator inspectors.
Status: in_force

(a) For the purposes of this part, the term:
  (1) “Elevator contractor” means any sole proprietor, firm, or corporation who, for compensation, engages in erecting, constructing, installing, altering, servicing, repairing, or performing tests of elevators, platform lifts, stairway chair lifts, manlifts, conveyors, escalators, dumbwaiters, material lifts, automated people movers, and other related conveyances.
  (2) “Elevator mechanic” means any individual who engages in erecting, constructing, installing, altering, servicing, repairing, or testing elevators, platform lifts, stairway chair lifts, manlifts, conveyors, escalators, dumbwaiters, material lifts, automated people movers, and other related conveyances.
  (3) “Elevator inspector” means any individual who engages in performing inspections of elevators, platform lifts, stairway chair lifts, manlifts, conveyors, escalators, dumbwaiters, material lifts, automated people movers, and other related conveyances.
(b) This part shall not apply to an electrician licensed under part F of this subchapter if the work performed by the electrician is work for which he or she is licensed to perform under part F of this subchapter .