D.C. Code § 47-4666 — DC Code / Title 47 / Chapter 46 / § 47-4666
§ 47-4666. International Spy Museum; Lot 7006, Square 387.
Status: in_force

(a) Except as provided in subsection (b) of this section, the taxes imposed by Chapter 8 of this title on the real property (and any improvements thereon) described for assessment and taxation purposes as Lot 7006, Square 387 ( "Property") and currently owned by the International Spy Museum shall be abated for the real property tax year commencing:
  (1) October 1, 2016, in the amount of $30,000;
  (2) October 1, 2017, to the extent that they exceed $115,000;
  (3) October 1, 2018, through the real property tax year ending September 30, 2021, to the extent that they exceed $200,000 per year; and
  (4) October 1, 2021, in the amount of 100% of the real property taxes on the Property.
(b) The abatement provided by this section shall terminate at the beginning of the month following the date on which:
  (1) The Property is no longer being developed or used as a museum of the history of espionage, including related ancillary uses, that is open to the general public; or
  (2) The International Spy Museum, or a successor owner of the Property, is no longer exempt from District of Columbia income and franchise taxation under [subchapter] II of Chapter 18 of this title .
(c) The Property and its owner shall be subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the Property had been administratively exempted from real property taxation under Chapter 10 of this title .
(d) At the discretion of the Office of Tax and Revenue, the abatements provided by this section may be allocated between half tax years for any real property tax year.
(e) The abatement provided under this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Property; provided, that no appeal of the Property's proposed assessed value for tax years 2017 through 2021 shall be allowed and no claim for a refund of real property tax paid for real property tax years 2016 through 2021 shall be allowed; except, that the Property owner may seek enforcement of the abatement provided by this section.
D.C. Code § 47-1802.04 — DC Code / Title 47 / Chapter 18 / § 47-1802.04
§ 47-1802.04. Exempt organizations — Political organizations.
Status: in_force

The income of every political organization subject to tax under section 527 of the Internal Revenue Code of 1986   [26 U.S.C. § 527  ] shall be taxed in the same manner and to the same extent as income of a corporation is taxed under subchapter VII of this Chapter .
D.C. Code § 47-2803 — DC Code / Title 47 / Chapter 28 / § 47-2803
§ 47-2803. Revocation of theater license for failure to comply with public decency regulations.
Status: repealed

Repealed.
D.C. Code § 47-1807.06 — DC Code / Title 47 / Chapter 18 / § 47-1807.06
§ 47-1807.06. Tax credit for income that includes rent charged to licensed, nonprofit child development center; exceptions.
Status: in_force

(a) For taxable years beginning after December 31, 1988, any qualified incorporated business under § 6-1504 having taxable income that includes rent charged to a licensed, non-profit child development center shall be allowed a credit against the tax imposed by this chapter in an amount equal to the amount by which the fair market value of the space leased to the licensed, nonprofit child development center exceeds the rent charged by the business to the licensed, non-profit child development center.
(b) For purposes of this section, the term:
  (1) “Fair market rental value” means:
    (A) The average rent charged by the incorporated business to tenants in the same building, other than the licensed, nonprofit child development center, for comparable space; or
    (B) When a licensed, nonprofit child development center is the sole lessee occupying space in the building, or when the building contains no space comparable to that occupied by the licensed, nonprofit child development center, an amount as determined by the Mayor with reference to the average rent charged to tenants for occupancy of comparable space in other buildings in the economic development zone.
  (2) “Child development center” means a child development center as that term is defined in § 4-401(2) .
(c) If the amount of the credit allowable under this section exceeds the tax otherwise due from a qualified incorporated business, the amount of the credit not used as an offset against the tax may be carried forward or back for up to 5 years, except that no portion of the credit shall be:
  (1) Carried back to any taxable year ending before January 1, 1990; or
  (2) Claimed for any taxable year in which the qualified incorporated business was not located within an economic development zone or did not employ a certified employee.
D.C. Code § 47-2884.18 — DC Code / Title 47 / Chapter 28 / § 47-2884.18
§ 47-2884.18. Exceptions to application of part.
Status: in_force

Nothing in this part shall apply to any person, firm, joint-stock company, incorporated society, credit union, or corporation doing business in the District of Columbia under the supervision of the Federal Reserve System, or the Comptroller of the Currency, or the Federal Deposit Insurance Corporation, or the Federal Home Loan Bank Board, or the Federal Savings and Loan Insurance Corporation, or the Department of Health and Human Services or to loans made by them.
D.C. Code § 47-2851.01 — DC Code / Title 47 / Chapter 28 / § 47-2851.01
§ 47-2851.01. Definitions.
Status: in_force

(a) For the purposes of [this subchapter] , the term:
  (1) "Basic business license" means the single document designed for public display issued by the Department that certifies a business to operate from a location in the District of Columbia.
  (2) "Beauty and grooming services" means personal services related to hairstyling, nail care, and cosmetics, including haircuts, color treatments, manicures, pedicures, chemical exfoliation, waxing, makeup application, electrolysis hair removal, and other similar services.
  (3) "Business" means a trade, profession, or activity that provides, or holds itself out to provide, goods or services to the general public or to a portion of the general public for hire or compensation in the District of Columbia. The term "business" does not include the activities of a government entity or employment for wages or salary.
  (4) "Business License Center" means the business registration and licensing center established by this subchapter and located in and under the administrative control of the Department of Licensing and Consumer Protection.
  (5) "Charitable services" means any service whose actual or purported purpose is benevolent, philanthropic, patriotic, educational (except religious education), scientific, environmental conservation, civic, or otherwise eleemosynary.
  (6) "Contractor and construction services" means any services that involve the planning, acquiring, building, equipping, altering, repairing, improving, or demolishing of any structure or appurtenance.
  (7) "Cottage food products" means any non-potentially hazardous food, as specified in regulations adopted by the Department of Health, that is sold to consumers, including through direct, retail, and online sales, within the District of Columbia in accordance with § 7-742.02 and regulations adopted by the Department of Health.
  (8) "Department" means the Department of Licensing and Consumer Protection or any successor agency.
  (9) "Director" means the Director of the Department of Licensing and Consumer Protection or any successor agency.
  (10) "Entertainment services" means a performance, recreational activity, spectacle, show, or similar event or service, including events or services occurring at amusement parks, bowling alleys, skating rinks, and theaters.
  (11) "Environmental services" means any service meant to store, transport, or distribute fuels or solvents, remediate pests or environmental contaminants, and store, transport, or collect solid waste.
  (12) "Food services" means any handling of food or food products regulated under title 25 of the District of Columbia Municipal Regulations ("DCMR").
  (13) "General sales and services" means any services that are not covered by other business license categories in this subchapter .
  (14) "Health services" means the operation of a swimming pool regulated under title 25C of the DCMR or a pet shop regulated under title 25J of the DCMR.
  (15) "Housing and lodging services" means the provision of short-term or long-term housing or lodging for residents and visitors in the District, including one-family rentals, two-family rentals, apartments, short-term rentals, hotels, bed and breakfasts, and other similar services.
  (16) "License" means the whole or part of any agency permit, license, certificate, approval, registration, charter, or any form or permission required by law, including agency rule, to engage in any activity.
  (17) "Person" means an individual, sole proprietorship, partnership, association, cooperative, corporation, nonprofit organization, and any other organization required to obtain one or more licenses from the District or any of its agencies.
  (18) "Public safety services" means any service whose primary purpose is to protect the safety, health, or property of residents of the District, including furnishing security systems, alarms, and personnel.
  (19) "Regulation" means any licensing or other governmental or statutory requirement pertaining to business or professional activities.
  (20) "Regulatory agency" means any District agency, board, commission, or division that regulates one or more professions, occupations, industries, businesses, or activities.
  (21) "Vehicular services" means the repair, servicing, alteration, restoration, towing, painting, cleaning, finishing, or parking of automobiles, trucks, recreational vehicles, boats and other vehicles, boats and other vehicles as a primary use, which may include the incidental wholesale and retail sale of vehicle parts as an accessory use.
D.C. Code § 47-870 — DC Code / Title 47 / Chapter 8 / § 47-870
§ 47-870. Central Washington activation projects— temporary tax abatement – Definitions.
Status: in_force

(a) For purposes of §§ 47-870 through 47-870.02 , the term:
  (1) "Base year" means, for each property selected for a temporary tax abatement pursuant to § 47-870.01 :
    (A) Real property tax year 2026; or
    (B) If the real property taxes imposed on the property increase between real property tax year 2026 and the real property tax year in which the property is certified, the real property tax year after 2026, and before the real property tax year in which the repositioning of the property is complete, in which the real property taxes imposed on the property are greatest.
  (2) "Eligible area" means the Central Washington Area, as set forth in Volume 2 of the District of Columbia Office of Planning's 2021 Comprehensive Plan and the Comprehensive Plan Amendment Act of 2021, effective August 21, 2021 (D.C. Law 24-20; 68 DCR 6918) , plus 1,750 feet linear feet in any direction beyond the planning area boundaries.
  (3) (A) "Repositioning" means a construction, reconstruction, alteration, or renovation to a property with a minimum of 50,000 square feet that results in the conversion of the property from a primarily office use to a use that is not residential or in an upgrade in the class of the office space to class A or higher from a class below class A.
    (B) (i) Notwithstanding subparagraph (A) of this paragraph, for a property located in Square 485, Lots 3, 30, 42, 43, 44, and 48, "repositioning" means:
        (I) A construction, reconstruction, alteration, or renovation to a property:
          (aa) With a minimum of 50,000 square feet; or
          (bb) That yields a minimum of 50,000 square feet; and
        (II) That results in:
          (aa) The conversion of the property from a primarily non-residential, rooming house, or office use to a use that is not residential; or
          (bb) An upgrade in at least 50,000 square feet of office space.
      (ii) For the purposes of this subparagraph, the reviewing authority shall use existing certificates of occupancy or, in the absence of certificates of occupancy, affidavits of prior use.
  (4) "Residential" shall have the same meaning as set forth in 11-B DCMR § 200.2(aa).
D.C. Code § 47-825.01a — DC Code / Title 47 / Chapter 8 / § 47-825.01a
§ 47-825.01a. Real Property Tax Appeals Commission.
Status: in_force

(a) (1) (A) There is established the Real Property Tax Appeals Commission for the District of Columbia (“Commission”) to review real property assessments and classifications and to hear other appeals. The Commission shall have jurisdiction over any appeal timely filed with the Board of Real Property Assessments and Appeals in accordance with the provisions of § 47-825.01(f-1) [repealed].
    (B) The Commission shall be comprised of
      (i) A full-time Chairperson;
      (ii) A full-time Vice Chairperson; and
      (iii) Four full-time Commissioners.
      (iv) [Repealed].
    (C) (i) The Commission may non-competitively appoint to temporary appointments up to 8 hearing examiners, who each shall be appointed for a term not to exceed 6 months each year, who shall hear cases of single-family residential property or any noncommercial real property assessed during the administrative review (or under the notice of assessment if the administrative review is unavailable) at $3 million or less.
      (ii) The Chairperson may assign hearing examiners appointed pursuant to sub-subparagraph (i) of this subparagraph to hear cases of real property assessments other than those described in sub-subparagraph (i) of this subparagraph.
    (D) (i) The Chairperson of the Commission shall:
        (I) Be a District of Columbia certified appraiser with at least 3 years of professional experience; or
        (II) Have at least 5 years of commercial real estate property appraisal experience.
      (ii) The Vice-Chairperson of the Commission shall be an active member of the District of Columbia Bar with at least 5 years of real estate professional experience.
      (iii) Full-time Commissioners shall have at least 5 years of professional commercial real estate experience.
      (iv) All Commissioners and hearing examiners shall be active members of the District of Columbia Bar, District certified general real estate appraisers, certified public accountants, mortgage bankers, licensed District real estate brokers, or persons possessing significant real property experience.
    (E) The Commissioners and hearing examiners shall not be elected officers of the District government.
    (F) (i) The Mayor of the District of Columbia (“Mayor”) shall appoint the members of the Commission with the advice and consent of the Council.
      (ii) The Mayor shall transmit to the Council, for a 90-day period of review, excluding days of Council recess, nominations to the Commission. If the Council does not approve, by resolution, within the 90-day period a nomination to the Commission, the nomination shall be deemed disapproved.
    (G) The Mayor shall not remove a Commissioner except for cause. A Commissioner’s unexcused failure to meet annual performance measures in any 2 years within a 3-year period shall be among the grounds constituting cause for removal.
    (H) (i) At least 6 months before the expiration of any term, a Commissioner seeking reappointment to a new term shall file a statement with the Mayor and the Chairperson, or the Vice-Chairperson in the case of the Chairperson seeking reappointment, specifying that he or she requests reappointment to a new term (“reappointment statement”).
      (ii) For a Commissioner who timely files a reappointment statement, the Chairperson shall prepare a record of the Commissioner’s tenure with regard to the Commissioner’s competency and quality of performance over the period of his or her term of service (“performance record”). The Vice-Chairperson shall prepare the performance record of the Chairperson when he or she is seeking reappointment and has timely filed a reappointment statement in accordance with sub-subparagraph (i) of this subparagraph.
      (iii) At a minimum, the performance record shall contain, for the immediate prior term:
        (I) All the decisions authored by the Commissioner or to which he or she was a signatory;
        (II) Data on how the Commissioner met applicable objective performance measures;
        (III) The recommendation of the Chairperson or Vice-Chairperson, whichever is applicable, as to whether the reappointment should be made; and
        (IV) Any other information requested by the Mayor.
      (iv) The Chairperson or the Vice-Chairperson, whichever is applicable, shall submit the performance record to the Mayor within 60 days of the filing of the reappointment statement.
      (v) The Mayor shall consider all information received with regard to reappointment.
  (2) (A) Each Commissioner and hearing examiner shall be prohibited from representing any client or business interest before the Commission for a period of 2 years after the separation of the Commissioner or hearing examiner from the Commission.
    (B) Each Commissioner and hearing examiner shall be prohibited from reviewing an appeal involving real property with which the Commissioner or hearing examiner has had any financial dealings in the 2-year period prior to the filing date of the appeal. For the purposes of this subsection, the term “financial dealings” shall include the assessment, appraisal, purchase, sale, or rental of the real property in question.
    (C) A Commissioner or hearing examiner shall not review an appeal for which that Commissioner or hearing examiner has a direct or indirect interest.
  (3) (A) The term of each Commissioner shall be 4 years, except as provided in subparagraph (B) of this paragraph.
    (B) For the initial 12 appointments or reappointments to Commissioners for full terms beginning October 1, 2011:
      (i) The first 3 non-leadership Commissioners appointed to the Commission shall be appointed for a term ending April 30, 2013.
      (ii) The next 3 non-leadership Commissioners appointed to the Commission shall be appointed for a term ending April 30, 2014.
      (iii) The next 2 non-leadership Commissioners and the Vice-Chairperson appointed to the Commission shall be appointed for a term ending April 30, 2015.
      (iv) The final 2 non-leadership Commissioners and the Chairperson appointed to the Commission shall be appointed for a term ending April 30, 2018.
    (C) (i) Each part-time Commissioner serving on the day before [August 23, 2021], shall, with the Commissioner's consent, be converted to a hearing examiner on [August 23, 2021].
      (ii) The position of part-time Commissioner shall be abolished as of [August 23, 2021], and no individual shall continue to serve in the position of part-time Commissioner after that date.
  (4) (A) A vacancy on the Commission shall be filled in the same manner that the original appointment was made.
    (B) Any person appointed to fill a vacancy shall be appointed to serve for the remainder of the term during which the vacancy arose.
  (5) Commissioners and hearing examiners shall be employees of the District government. The Mayor shall establish a separate salary schedule applicable to Commissioners.
  (6) The Commission shall employ staff in addition to the hearing examiners, including an executive director and a general counsel.
  (7) The Commission shall establish a program during which all new Commission members receive training in the various aspects of property valuation for all classes of property, and orientation on Commission rules and regulations.
(b) (1) Except as provided in subsection (c) of this section, a majority of the Commission shall constitute a quorum for transacting business.
  (2) Pursuant to subchapter I of Chapter 5 of Title 2 [ § 2-501 et seq.], the Commission shall issue rules of organization and procedure which shall be consistent with all applicable provisions of subchapter I of Chapter 5 of Title 2 [ § 2-501 et seq.].
  (3) The Commission shall meet at least 4 times annually for administrative matters. All administrative meetings of the Commission shall be open to the public. The Commission shall publish notification of the meetings in the District of Columbia Register and shall make copies of minutes of the meetings available to the public.
(c) (1) (A) Each appeal to the Commission shall be reviewed by a panel of the Commission. The number of Commissioners and hearing examiners on a panel shall be as follows:
      (i) In the case of a single-family residential property or any noncommercial real property assessed during the administrative review at $3 million or less (or under the notice of assessment if the administrative review is unavailable), a one-Commissioner or hearing examiner panel shall be convened; provided, that a panel described in sub-subparagraph (ii) of this subparagraph shall be convened at the direction of the Chairperson or if both the appellant and the Office of Tax and Revenue (“OTR”) request a multi-member panel.
      (ii) In the case of all other real property, a panel consisting of 3 members shall be convened; provided, that a panel consisting of 2 members may be convened if the appellant and OTR agree.
    (B) A stipulation signed by OTR and the owner that resolves a matter may be approved by the signature of one Commissioner or hearing examiner.
  (2) No 3 members shall serve exclusively together on the same panel for more than one tax year.
  (3) Each decision of the Commission shall be in writing and shall contain a detailed statement of the basis for the decision. Each decision shall be signed by the deciding Commissioner or hearing examiner. In the case of an appeal heard by a multi-member panel, each member who participated in the hearing and deliberations shall sign the opinion and indicate whether he or she agreed with or dissented from, the decision of the panel.
  (4) The Commission shall publish on the Internet with respect to each decision of the Commission:
    (A) The assessment and classification resulting from the administrative review;
    (B) The assessment and classification determined by the Commission; and
    (C) The names of the member who were on the panel that established the assessment or classification, or both, indicating whether each participating member agreed with, or dissented from, the decision of the panel.
  (5) Every decision filed by the Commission shall be maintained by the Commission for 3 years and shall be made available for examination and photocopying by any requestor. All costs associated with photocopying shall be paid for by the requestor. This subsection shall not affect the confidentiality of valuation records as provided in § 47-821(d)(2) , tax returns, and information that is personal in nature.
  (6) All meetings of the Commission, including hearings of individual appeals, shall be open to the public. All information presented at Commission meetings, including individual appeals, shall be available for public inspection. Notwithstanding the foregoing, valuation records protected under § 47-821(d) , tax returns, and information that is personal in nature shall not be available for public inspection and discussion of same during a hearing shall be in camera .
  (7) By appealing to the Commission, a real property owner consents to OTR disclosing during the course of the owner’s appeal any tax information that the owner has provided to OTR under this title or included on the owner’s Real Property Recordation and Transfer Tax Form filed with OTR pursuant to Chapter 11 of Title 42 .
  (8) Any appraisal submitted to the Commission by the owner or OTR shall be subject to full disclosure to the Commission, the owner, and OTR. Information provided under this subparagraph shall be subject to the nondisclosure of valuation records provided in § 47-821(d)(2) .
(d) A petition to the Office of Tax and Revenue for an administrative review shall proceed as follows:
  (1) On or before April 1 of the immediately preceding tax year, an owner may petition OTR for an administrative review of the real property’s assessed value or its classification that shall be in effect for the tax year at issue.
  (2) If real property is transferred to a new owner during the tax year immediately preceding the tax year for which the proposed assessed value or classification shall be in effect, the new owner may petition OTR for an administrative review of the assessed value or classification that shall be in effect for the tax year by the later of April 1 of the immediately preceding tax year or within 45 days after the date of transfer to the new owner that occurred during the immediately preceding tax year; provided, that no other petition or appeal of the proposed assessed value or classification for the tax year shall have been filed for the real property; provided further, that an appeal under this subsection pursuant to another provision of this section or chapter under this title shall be filed within 45 days from the date of the notice.
  (3) OTR may change a proposed assessed value or classification in accordance with a final determination made on a petition for administrative review.
  (4) A final determination by OTR shall pertain to the value or classification of the real property for the tax year at issue.
  (5) A petition for an administrative review under this paragraph shall:
    (A) Be filed on a form and in the manner prescribed by OTR; and
    (B) Contain all documents as required under this section and as prescribed by OTR.
(e) An appeal to the Commission shall proceed as follows:
  (1) (A) If an owner is aggrieved by a notice of final determination on a petition for administrative review, the owner may file an appeal from the proposed assessed value or classification with the Commission within 45 days after the date of the notice of final determination. An owner may supplement the original filing if new information has become available that was not available prior to the filing deadline by delivering a copy of the supplemental filing to the Commission and OTR no later than 20 days after the filing of the appeal; provided, that a hearing shall not occur within 20 days from the date of the delivery of the supplemental filing. All notices of final determination shall be accompanied by the assessor’s worksheets indicating the rationale for the determination, if the assessment is raised or lowered. If a notice of final determination on a petition for an administrative review brought under subsection (1) and (2) of this section and the assessor’s worksheets relating thereto, if required, are not mailed to the owner by August 1 preceding the tax year, the owner may appeal the proposed assessed value or classification to the Commission by September 30 preceding the tax year; provided, that if a delayed notice is issued under § 47-824(b)(4) , September 1 and October 15 of the tax year shall be substituted for August 1 and September 30, respectively.
    (B) (i) If an owner is aggrieved by a notice of final determination issued pursuant to § 42-3131.15 or the time period to issue a notice of final determination under that section has expired, the owner may file an appeal on the determination of vacancy with the Commission within 45 days after the date of the notice or expiration. The Commission may not extend the time to file an appeal. Notwithstanding any other provision of this section, the Commission shall render a decision on the appeal within 120 days after the filing.
      (ii) An appeal to the Commission under this subparagraph shall be on the same terms and under the same conditions, to the extent reasonable, as if the appeal were brought under subparagraph (A) of this paragraph; except, that no worksheet shall be required to be mailed, the Department of Buildings shall be the responsible agency, and any supplemental filing shall be provided to the Commission and the Department of Buildings.
      (iii) A response from the Department of Buildings shall be available for inspection at least 7 days before the scheduled hearing.
      (iv) The Department of Buildings shall have the authority, as provided to OTR under subsection (f) of this section, to make redeterminations of vacancy and blight and any reclassifications that may be necessary.
      (v) The Department of Buildings shall be entitled to a rehearing to establish the proper status, vacant or blight, and tax classification of the real property under the same conditions and to the same extent as under paragraph (6) of this subsection; provided, that paragraph (6)(D) of this subsection shall not apply.
  (2) (A) An appeal under paragraph (1)(A) of this subsection or paragraph (4)(A) of this subsection shall:
      (i) Be filed on a form and in the manner prescribed by the Commission;  and
      (ii) Contain all documents (including OTR’s final decision and response given to the appellant), as prescribed by the Commission; and
      (iii) Include income and expense statements as required to be filed under § 47-821(d)(1) for the 2 preceding calendar years.
    (B) All information in support of the petition shall be submitted by the appellant at the time the appeal is filed, except that the appellant shall have the right to rebut any new evidence submitted by OTR in response to the appeal (and any supplement thereto) that was not previously raised during the administrative review and the Commission may request additional information it considers necessary.
    (C) (i) At least 30 days prior to the hearing or rescheduled hearing before the Commission, the Commission shall provide to OTR a copy of the appeal with all documents and attachments related thereto and the date that the hearing is scheduled.
      (ii) (I) Notwithstanding any other provision in this subparagraph:
          (aa) If the assessor’s worksheet is mailed with the notice of final determination to the owner, the worksheet shall be deemed to be the response of OTR to the owner’s appeal before the Commission, as the response may be amended by subsequent filings as provided in this subparagraph, and the response shall not be required to be filed by OTR with the Commission before the hearing.
          (bb) If the assessor’s worksheet is not mailed with the notice of final determination because the proposed assessment was not changed as a result of the notice of final determination, a response from OTR shall not be required.
          (cc) If OTR’s response is amended, OTR shall provide a copy of its amended response to the owner’s appeal to the Commission as provided in sub-subparagraphs (ii) and (iii) of this subparagraph.
        (II) OTR shall make any response filed with the Commission available to the real property owner for inspection and copying at least 7 days before the scheduled hearing. Any charges for copying by OTR shall be at cost.
        (III) For cases involving single-family residential property, at least 10 days prior to the scheduled hearing, OTR shall send electronically or mail a copy of the response that was filed with the Commission to the owner.
        (IV) Except as provided in sub-sub-subparagraph (i) of this subparagraph, any evidence not submitted in accordance with this subparagraph shall be excluded by the Commission at hearing.
      (iii) If a hearing is rescheduled, response due dates shall be readjusted as if the date of the rescheduled hearing were the date of the original hearing.
  (3) The Commission, or a Commissioner or hearing examiner, may compel the attendance of witnesses, administer oaths or affirmations, and examine appellants and other witnesses under oath.
  (4) (A) The Commission, by decision, may change:
      (i) A proposed assessed value;
      (ii) A proposed classification;
      (iii) A decision on homestead, senior, or disabled benefit eligibility; and
      (iv) Any other determination on a matter for which jurisdiction is specifically conferred by law.
    (B) A decision by the Commission shall pertain to the assessed value of, classification of, or any matter (for which jurisdiction is conferred) concerning the real property for the tax year at issue.
    (C) (i) If an assessment of a real property is under appeal to the Commission, or is otherwise brought before the Commission, under this section, the Commission shall determine the estimated market value of the real property for the applicable tax year.
      (ii) The Commission shall raise or lower the estimated market value of any real property that it finds to be more than 5% above or below the estimated market value for any assessment appealed by an owner.
      (iii) The assessment shall be presumed correct. The owner shall demonstrate by a preponderance of the evidence that the assessment of the real property does not represent the estimated market value or that the classification of the real property is erroneous.
      (iv) The Commission shall not order an increase of the assessed value of any parcel of real property above its estimated market value or a decrease of the assessed value of any parcel of real property below its estimated market value solely on the basis of average ratio studies comparing sales and assessments, unless the studies are the primary basis for the assessment or reassessment of the concerned real property in question.
  (5) The Commission shall notify OTR of any decision on an appeal from a proposed assessed value, classification, or determination of vacancy at the same time that the Commission notifies the owner.
  (6) (A) OTR or an owner aggrieved by a proposed assessed value or classification may seek a rehearing before the Commission. The Commission, in its discretion, may rehear or reject a request to rehear an appeal.
    (B) Within 15 days after the date on which the Commission transmits its decision, the owner or OTR, by written notice to the Chairperson, may request the rehearing. If a rehearing is granted, the other party shall have 10 days after date of mailing or electronically transmitting notice in which to prepare and file with the rehearing panel a response to the hearing.
    (C) In the case of a rehearing, a panel shall be convened consisting of the Chairperson, Vice-Chairperson, and a Commissioner or hearing examiner who was a member of the panel that heard the underlying appeal.
    (D) A rehearing shall be granted as a matter of right if the decision of an appeal changes the proposed assessed value of a real property, excluding single-family residential property, by at least 20% or $10 million, whichever is less.
    (E) No decision of the Commission shall be changed upon rehearing except upon a finding of plain error. The burden of proof shall be upon the moving party to demonstrate plain error.
    (F) The rehearing shall not be a hearing de novo and shall be considered a continuation of the original hearing before the Commission.
  (7) (A) By February 1 of each year, all pending real property appeals cases filed in the prior calendar year shall be decided by the Commission.
    (B) Subject to subparagraph (A) of this paragraph, after the completion of the hearing, the Commission shall have 30 days to decide a residential real property case involving a single family residential property or a residential real property consisting of 4 or fewer dwelling units and 80 days to decide a residential real property case involving a residential real property with 5 or more dwelling units or a commercial real property case.
(f) (1) OTR may make an administrative or clerical correction to an assessment only for the current or immediately succeeding tax year; provided, that:
    (A) The notice of correction under this paragraph shall be mailed by certified or registered mail to the owner’s address of record; and
    (B) Within 45 days from the date of the notice, the owner may petition for an administrative review of the notice and appeal from a final determination thereof in the same manner and to the same extent as if the petition were filed under subsection (d)(2) of this section.
  (2) Notwithstanding § 47-820(a-1) , OTR may change an assessment or real property classification which is the result of a substantial error that would cause an injustice to the owner for the immediately succeeding, current, or preceding 3 tax years.
(g) (1) Except as provided in § 47-830 or paragraph (2) of this subsection, an owner aggrieved by a proposed assessed value or classification may appeal the proposed assessed value or classification to the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 by September 30 of the tax year; provided, that the owner shall have in good faith first appealed the assessed value or classification to the Commission immediately preceding the appeal to the Superior Court of the District of Columbia.
  (2) An owner aggrieved by a decision of the Commission, with respect to an appeal filed pursuant to subsection (d)(2) of this section or a notice issued pursuant to § 42-3131.15 , may appeal the decision of the Commission to the Superior Court of the District of Columbia in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304 by September 30 of the tax year in which the decision of the Commission is issued or within 6 months after the date of the decision of the Commission, whichever is later.
(h) If an owner’s second-half installment payment is placed on extended billing under § 47-811(b) to a date after September 15 of the tax year, the owner shall have 15 days after the payment due date to appeal to the Superior Court of the District of Columbia the proposed assessed value or classification in the same manner, to the same extent, and subject to the same limitations and requirements as provided in subsection (g) of this section (except the filing deadline shall be as provided in this subsection).
(i) Notwithstanding the definition of owner and taxpayer in § 47-802(5) to include persons other than the owner of record of real property, the owner of record of real property shall retain the right to appeal an assessment under this section.
(j) (1) By October 1 of the next succeeding tax year, the Commission shall present to the Council and to the Mayor an annual report on its operations for the tax year. The report shall include the following:
    (A) The total number of appeals heard and decided by the Commission;
    (B) A breakdown of appeals decided by class of real property as those classes are defined in § 47-813 , stating the following for each class:
      (i) The number of assessments sustained;
      (ii) The number of assessments increased;
      (iii) The number of assessments decreased;
      (iv) The percentage of the increased, decreased, and sustained assessments;
      (v) The gain and loss in assessed value;
      (vi) The revenue gain to the District as a result of the increases by the tax year;
      (vii) The revenue loss to the District as a result of decreases by the tax year; and
      (viii) The net revenue impact on the District as a result of the Commission’s decisions;
    (C) An analysis of the Commission’s operations for the year, including the identification of any problems and recommendations for dealing with the problems; and
    (D) A listing, for each Commissioner, of the total number of appeals heard and decided.
  (2) [Repealed].
(k) For the purposes of this section, the word "member" means a Commissioner or hearing examiner.
D.C. Code § 47-820 — DC Code / Title 47 / Chapter 8 / § 47-820
§ 47-820. Assessments — Estimated assessment roll; frequency of assessments.
Status: in_force

(a) (1) The assessed value of all real property as of the valuation date shall be listed annually on the estimated assessment roll for real property taxation purposes.
  (2) Repealed.
  (3) The assessed value for all real property shall be the estimated market value of such property as of the valuation date, as determined by the Mayor. In determining the estimated market value for various kinds of real property, the Mayor may do so manually or through the use of an automated system or systems such as the Computer-Assisted Mass Appraisal System. The Mayor shall take into account any factor that may have a bearing on the market value of the real property, including, but not limited to, sales information on similar types of real property, mortgage, or other financial considerations, reproduction cost less accrued depreciation because of age, condition, and other factors, income-earning potential (if any), zoning, and government-imposed restrictions. Assessments shall be based upon the sources of information available to the Mayor, which may include actual view.
  (4) Notwithstanding paragraph (3) of this subsection, in the case of a property receiving the homestead deduction under § 47-850 or § 47-850.01 for which the most recent assessment has been changed as a result of an appeal to the Real Property Tax Appeals Commission for the District of Columbia in accordance with § 47-825.01a , the reasons for the revised assessment determined by the Board shall be considered the basis for the subsequent valuation by the Mayor, who shall take into account the written decision of the Board and its reasoning in making the assessment, so long as the revised assessment is rendered by the Board on or before January 1.
  (5) [Repealed].
(a-1) Notwithstanding subsection (a) of this section, the real property tax year 1998 assessed value of all real property, subject to appeal pursuant to § 47-825.01 [repealed], shall be the real property tax year 1997 assessed value; provided, that for the purposes of appeal, the valuation date for real property tax year 1998 real property assessments shall be January 1, 1997. For purposes of determining the real property tax year 1998 assessment, the 1997 assessment with the latest date shall be the final 1997 assessment by the Mayor unless the assessment was otherwise revised by the Real Property Tax Appeals Commission for the District of Columbia or the Superior Court of the District of Columbia. In the case of a revision, the 1997 assessment shall be the assessment as determined by the Real Property Tax Appeals Commission for the District of Columbia or the Superior Court.
(a-2) Subsection (a-1) of this section shall not affect the authority of the Mayor pursuant to § 47-829 , to conduct a supplemental assessment of any property located in the District and shall not affect the right of a real property owner pursuant to § 47-830 , to appeal from the supplemental assessment to the Real Property Tax Appeals Commission for the District of Columbia.
(b) Except as provided in subsection (b-1) and (b-2) of this section, all real property shall be assessed no less frequently than once every 2 years, and as soon as practicable such assessment shall be made annually. The Council may authorize and direct assessments to be made annually for some or all classes of real property, except that for fiscal year 1978, and for each fiscal year thereafter, all real property shall be assessed on an annual basis.
(b-1) (1) Beginning with tax year 1999 and for each tax year thereafter, all real property shall be assessed at least once every 3 years and the resulting assessment shall be in effect for the next 3 consecutive tax years unless the assessment is otherwise revised as a result of any of the following:
    (A) An appeal filed pursuant to § 47-825.01a ;
    (B) An administrative correction made in accordance with § 47-825.01a ;
    (C) A supplemental assessment conducted pursuant to § 47-829 ;
    (D) A substantive change in the use of the real property;
    (E) A change in the zoning for the area in which the real property is located;
    (F) A change in the classification of the real property, unless the change in classification is in furtherance of § 47-813(c-4) due to the mergence of former classes into a single class by operation of law;
    (G) A substantial change occurs to the physical make up of the real property; or
    (H) A substantial error occurs in the assessment of the real property.
  (2) When real property is assessed under this section, an increase in the overall assessed value shall be phased in over the 3-year period of a 3-year cycle or the remaining portion of the cycle; provided, that under § 47-829 , an increase in the improvement value under a supplemental assessment shall not be phased in.
(b-2) Notwithstanding subsection (b-1) of this section, for real property tax year 2002 and for each tax year thereafter, all real property which has completed its first 3-year cycle shall thereafter be revalued annually to determine its assessed value as of the valuation date. The assessed value of the real property revalued under this subsection shall not be phased in and the tax rate shall be applied to the assessed value for purposes of the tax year’s levy.
(c) Repealed.
(d) Repealed.
(e) Repealed.
(f) Repealed.
D.C. Code § 47-1040 — DC Code / Title 47 / Chapter 10 / § 47-1040
§ 47-1040. National Woman’s Party; lots 863, 864, and 885, square 725.
Status: in_force

Certain property in the District of Columbia, known in the 1600’s and 1700’s as Cerne Abbey Manor; later the property of members of the distinguished Carroll and Sewall families, still later the office and residence of Albert Gallatin, Secretary of the Treasury, 1801-1813, who here directed the financing of the Louisiana Purchase; since 1929 the headquarters of the National Woman’s Party and known as the Alva Belmont House, described as lots nos. 863, 864, and 885 in square no. 725, together with improvements thereon and outbuildings, and the furniture, furnishings, and other personal property therein, owned by the National Woman’s Party, Inc., a nonprofit corporation organized and existing under the laws of the District of Columbia; shall be exempt from taxation, in recognition of the patriotic efforts made by the National Woman’s Party, Inc., to preserve this historic monument, so long as the same property is owned by said National Woman’s Party, Inc., and is not used for commercial purposes or for the purpose of securing a rent or income, subject to the proviso that said corporation shall maintain the said property as historical buildings which shall be preserved for their architectural, historical, and educational significance, which buildings shall be accessible to members of the general public without charge or payment of a fee of any kind at such reasonable hours and under such regulations as may from time to time be prescribed by said corporation, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-1205 — DC Code / Title 47 / Chapter 12 / § 47-1205
§ 47-1205. Removal of nuisances; payment; interest; delinquency sale; redemption.
Status: in_force

(a) Except as provided in subsections (b) and (c) of this section, all assessments authorized to be levied by the District of Columbia to reimburse it for money expended in the removal of nuisances shall bear interest at the rate of 11/2% per month or part thereof from the date such assessment was levied. If any such assessment shall remain unpaid after the expiration of 60 days from the date such assessment was levied the property against which such assessment was levied may be sold for such assessment with interest and penalties thereon at the next ensuing annual tax sale conducted under Chapter 13A of this title , in the same manner and under the same conditions as property sold for delinquent general taxes, if such assessment with interest and penalties thereon shall not have been paid in full prior to said sale.
(b) All assessments authorized to be levied by the District of Columbia to reimburse it for money spent in the removal or abatement of nuisances or the correction of any other condition on real property that is violative of any District law or regulation pursuant to § 42-3131.01 , or the correction of any unsafe condition pursuant to §§ 6-801 and 6-803 , shall bear interest at the rate of 11/2% per month or part of a month from the date the assessment was levied. If any part of the assessment remains unpaid after the expiration of 60 days from the date the assessment was levied, the property against which the assessment was levied may be sold for the outstanding assessment, plus interest and penalties, at the next ensuing tax sale, but no later than 6 months from the expiration of 60 days from the date of the assessment, in the same manner and under the same conditions as property sold for delinquent general taxes, if the assessment, plus interest and penalties, is not paid in full prior to the sale.
(c) For the purposes of any property sold pursuant to subsection (b) of this section, the redemption period specified in §§ 47-847 , 47-1304 , 47-1306 , 47-1307 , and 47-1312 shall be 6 months.
D.C. Code § 47-1038 — DC Code / Title 47 / Chapter 10 / § 47-1038
§ 47-1038. American Veterans of World War II; lot 805, square 160.
Status: in_force

The property situated in square 160 in the City of Washington, District of Columbia, described as lot 805, owned, occupied, and used by the AMVETS, American Veterans of World War II, is hereby exempt from all taxation so long as the same is so owned and occupied, and not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
D.C. Code § 47-2504 — DC Code / Title 47 / Chapter 25 / § 47-2504
§ 47-2504. Washington Stock Exchange.
Status: in_force

The Washington Stock Exchange, through its president or treasurer, shall pay to the Collector of Taxes of the District of Columbia a sum equal to $500 per annum in lieu of tax on the members thereof for business done on said exchange.
D.C. Code § 47-351.08 — DC Code / Title 47 / Chapter 3 / § 47-351.08
§ 47-351.08. Collateral and reporting requirements.
Status: in_force

(a) Except for securities directly purchased without a repurchase agreement and money market funds, an eligible financial institution must at all times provide collateral equal to at least 102% of the District funds held by the eligible financial institution for deposits and investments that are not fully federally insured.
(b) The Mayor, or the CFO pursuant to § 47-351.02(c) , may accept as collateral any combination of the following:
  (1) Bonds, bills, or notes for which the interest and principal are guaranteed by the United States government;
  (2) Securities of a quasi-governmental corporation;
  (3) Investment grade obligations of the District or a state or local government;
  (4) Collateralized mortgage obligations; or
  (5) Letters of credit issued by a Federal Home Loan Bank.
(c) The Mayor, or the CFO pursuant to § 47-351.02(c) , may at any time classify the use of a particular type of collateral as ineligible.
(d) The Mayor, or the CFO pursuant to § 47-351.02(c) , may at any time require that collateral exceed 102% of the District funds held for deposit or investment.
(e) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall require the eligible financial institution to place required collateral in a joint custody account established for the benefit of the District at the Federal Reserve Bank under procedures of the Federal Reserve Bank, or in an independent third-party insured institution. Collateral for investments may be placed at a third-party insured institution customer account in a Federal Reserve Bank with the approval of the Mayor, or the CFO pursuant to § 47-351.02(c) .
(f) Upon written approval of the Mayor, or the CFO pursuant to § 47-351.02(c) , an eligible financial institution may substitute collateral of greater or equivalent value from the various types listed in subsection (b) of this section.
(g) An eligible financial institution may not withdraw collateral previously pledged without the prior approval of the Mayor, or the CFO pursuant to § 47-351.02(c) .
(h) An eligible financial institution shall submit to the Mayor, or the CFO pursuant to § 47-351.02(c) , monthly verified reports that list all segregated collateral for District funds and its market value. The report shall also include the average daily balance of the amount of District funds on deposit or invested for the previous month. An insured institution shall submit copies of its quarterly call reports within 45 days after each fiscal quarter. A noninsured institution shall submit its Form 10K or annual financial statements within 60 days after each fiscal year.
D.C. Code § 47-1812.11a — DC Code / Title 47 / Chapter 18 / § 47-1812.11a
§ 47-1812.11a. Tax check-off.
Status: repealed

Repealed.
D.C. Code § 47-2853.65 — DC Code / Title 47 / Chapter 28 / § 47-2853.65
§ 47-2853.65. Licensure of professional design firms.
Status: in_force

(a) No firm, franchise, partnership, association, or corporation shall offer or perform professional design services in the District unless the entity has obtained a license from the Mayor as a professional design firm.
(b) No professional design firm license shall be issued to an applicant unless:
  (1) The applicant is organized and exists pursuant to applicable District and federal laws;
  (2) At least one partner, officer, shareholder, member, or manager is an architect, interior designer, or landscape architect licensed and in good standing in the District;
  (3) Each member who performs professional design services in the District is licensed and in good standing in the District; and
  (4) All professional design services solicited or provided by a professional design firm shall be under the responsible charge of a supervising architect, interior designer, or landscape architect who is licensed in the District; provided, that this provision shall not be construed to permit any licensed architect, interior designer, or landscape architect to practice or supervise the performance of services that are beyond the scope of those authorized by the license as established under [this subchapter] .
(c) No person shall sign and stamp a professional design document on behalf of the professional design firm except an architect, interior designer, or landscape architect licensed in the District.
(d) A professional design firm licensed pursuant to this section may use the words "architect," "interior designer," or "landscape architect" or any other word, letter, figure, title, sign, card, advertisement, or symbol indicating that the professional design firm is authorized to solicit or provide professional design services in connection with its firm name.
(e) A licensed professional design firm shall notify the Board within 30 days after the admission or withdrawal of a member or shareholder from a professional design firm.
(f) The license of a professional design firm that is in noncompliance with the provisions of this section due to changes in ownership or personnel of the professional design firm shall be subject to suspension or revocation of its license.
D.C. Code § 47-2853.76a — DC Code / Title 47 / Chapter 28 / § 47-2853.76a
§ 47-2853.76a. Scope of practice for body artists.
Status: in_force

For the purposes of this part, the practice of body art does not include:
(1) A licensed physician or surgeon performing body art services for medical reasons;
(2) A licensed funeral director performing body-piercing or tattooing services as required by that profession;
(3) Laser tattoo removal procedures; or
(4) Skin treatment procedures such as chemical peels or microdermabrasion.
D.C. Code § 47-1364 — DC Code / Title 47 / Chapter 13A / § 47-1364
§ 47-1364. Assessment during redemption period; assessment to purchaser.
Status: in_force

Until a judgment is entered that forecloses the right of redemption in a real property sold by the Mayor and a deed is executed by the Mayor, the real property shall continue to be assessed as though no sale had been made. When the judgment is entered and the deed executed, the real property shall be transferred on the assessment books or records to the purchaser notwithstanding any other law. After the transfer, the real property shall be assessed in the name of the purchaser.
D.C. Code § 47-1091 — DC Code / Title 47 / Chapter 10 / § 47-1091
§ 47-1091. Basilica of the National Shrine of the Immaculate Conception Property; Lot 6, Square 3663.
Status: in_force

(a) The Basilica of the National Shrine of the Immaculate Conception Property, Lot 6, Square 3663, located in the northeast quadrant of the District of Columbia and comprising approximately 5 acres of land, generally bounded by the Basilica’s parking lot, Harewood Road, and the Catholic University of America, together with the improvements thereon and owned by the Basilica of the National Shrine of the Immaculate Conception (“Property”) shall be exempt from all taxation so long as it is owned and planned for use by, or actually used by, the Basilica of the National Shrine of the Immaculate Conception for its purposes and activities and is not used for commercial purposes, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 .
(b) If the owner applies for and is granted a real property tax exemption under § 47-1002 , the exemption provided under subsection (a) of this section shall terminate on the day before the effective date of the exemption granted under § 47-1002 .
(c) Real property taxes, interest, penalties, fees, and other related charges assessed against the Property for the period of July 1, 2012, through the end of the month following [Dec. 24, 2013], as well as transfer and recordation taxes, interest, and penalties incurred as a result of the conveyance of Lot 6 in Square 3663 to the Basilica of the National Shrine of the Immaculate Conception Property, shall be forgiven, and any payments made for the period or on account of the conveyance shall be refunded.
D.C. Code § 47-4637 — DC Code / Title 47 / Chapter 46 / § 47-4637
§ 47-4637. The Pew Charitable Trusts — 30-year limited real property tax abatement.
Status: in_force

Forty percent of the annual real property taxes imposed by Chapter 8 of this title on the real property described as Lot 40, Square 377, that is owned by The Pew Charitable Trusts, shall be abated for 30 years; provided, that the real property continues to be owned by The Pew Charitable Trusts during the duration of the abatement period.
D.C. Code § 47-4451 — DC Code / Title 47 / Chapter 44 / § 47-4451
§ 47-4451. Jeopardy and termination.
Status: in_force

(a) If the Mayor believes that the assessment or collection of a deficiency of a tax imposed under this title (except real property taxes) will be jeopardized by delay, or if the Mayor finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, to conceal himself or his property therein, or to perform any other act (including, in the case of a corporation, distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect a tax, the Mayor may immediately make a determination of tax due and shall, notwithstanding any other law, immediately assess the tax, together with all interest and additions to the tax, and notice and demand shall be made for the payment thereof.
(b) If a jeopardy assessment has been made, the taxpayer shall have the right to file, within 5 business days, a protest of the assessment of tax, the seizure of property, or both. The protest shall be governed by the procedures set forth in § 47-4312 , except that the 30-day filing deadline established in § 47-4312(a) shall not apply. If a timely protest is filed, the property seized for the collection of the tax shall not be sold until completion of the proceedings in the Office of Administrative Hearings.
D.C. Code § 47-1906 — DC Code / Title 47 / Chapter 19 / § 47-1906
§ 47-1906. Property not under control of personal representative.
Status: repealed

Repealed.
D.C. Code § 47-2853.27 — DC Code / Title 47 / Chapter 28 / § 47-2853.27
§ 47-2853.27. Fines and penalties; criminal violations.
Status: in_force

(a) Any person who violates any provision of this subchapter shall, upon conviction, be subject to imprisonment not to exceed one year, a fine not to exceed $10,000, or both.
(b) Any person who has been previously convicted under this subchapter shall, upon conviction, be subject to imprisonment not to exceed one year, a fine not to exceed $25,000, or both.
(c) The fines set forth in this section shall not be limited by [ § 22-3571.01 ].
D.C. Code § 47-4438 — DC Code / Title 47 / Chapter 44 / § 47-4438
§ 47-4438. Priority.
Status: in_force

The offset of a tax refund against the delinquent taxes for which a taxpayer is liable shall have priority over the offset of a tax refund requested by the United States.
D.C. Code § 47-2610 — DC Code / Title 47 / Chapter 26 / § 47-2610
§ 47-2610. Reciprocity.
Status: in_force

(a) (1) When a state or foreign country charges domestic companies aggregate taxes and fees which exceed the aggregate taxes and fees that the District charges under the same circumstances, then the Mayor may charge, in retaliation, the same taxes and fees to companies of the state or the foreign country when the companies are within the taxing jurisdiction of the District.
  (2) When a state or a foreign country charges fines, deposits, or establishes obligations, or the restrictions which the District establishes under the same circumstances, then the Mayor may establish, in retaliation, the same fines, deposits, obligations, or restrictions for companies of the state or the foreign country when the companies are within the jurisdiction of the District.
(b) Subsection (a) of this section shall not apply to the following:
  (1) Personal income taxes;
  (2) Ad valorem taxes on real or personal property; and
  (3) Special assessments charged by a state in connection with insurance, other than property insurance.
(c) The Mayor shall consider the amount of real and personal property taxes deducted from the taxes charged against a domestic company by a foreign jurisdiction when the Mayor determines the propriety and the extent of the retaliatory charges described in subsection (a) of this section.
D.C. Code § 47-1810.03 — DC Code / Title 47 / Chapter 18 / § 47-1810.03
§ 47-1810.03. Distribution, apportionment, or allocation of income or deductions between or among organizations, trades, or businesses.
Status: in_force

In any of 2 or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the District, and whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Mayor is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses, whenever in his opinion such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. The provisions of this section shall apply, but shall not be limited in application, to any case of a common carrier by railroad subject to the Interstate Commerce Act and jointly owned or controlled directly or indirectly by 2 or more common carriers by railroad subject to said Act.
D.C. Code § 47-1913 — DC Code / Title 47 / Chapter 19 / § 47-1913
§ 47-1913. Tax not to exceed difference between maximum credit and levy by states.
Status: repealed

Repealed.
D.C. Code § 47-841 — DC Code / Title 47 / Chapter 8 / § 47-841
§ 47-841. Valuation of federal property — Secretary of Interior to designate persons and regulations.
Status: in_force

All valuations of property belonging to the United States shall be made by such persons as the Secretary of the Interior shall appoint, and under such regulations as he shall prescribe.
D.C. Code § 47-1814.03 — DC Code / Title 47 / Chapter 18 / § 47-1814.03
§ 47-1814.03. Persons engaging in a profession — Posting for inspection.
Status: repealed

Repealed.
D.C. Code § 47-1232 — DC Code / Title 47 / Chapter 12A / § 47-1232
§ 47-1232. Rules.
Status: repealed

Expired.
D.C. Code § 47-1004 — DC Code / Title 47 / Chapter 10 / § 47-1004
§ 47-1004. National Society of the Colonial Dames of America.
Status: in_force

The property in the District of Columbia described as lot no. 801, in square no. 1285, together with the improvements thereon, known as premises no. 2715 Q Street Northwest, and the furnishings therein, owned by the National Society of the Colonial Dames of America, a corporation organized and existing under the laws of the District of Columbia, shall be exempt from taxation, national and municipal, so long as the same is used for nonprofit purposes. There shall also be exempt from taxation upon the same terms and conditions the adjoining property owned by the National Society of the Colonial Dames of America, now designated on the records of the Assessor of the District of Columbia as Lots 813 and 814 in Square 1285, together with any improvements which may hereafter be erected thereon by said National Society of the Colonial Dames of America.
D.C. Code § 47-4431 — DC Code / Title 47 / Chapter 44 / § 47-4431
§ 47-4431. Refund offset.
Status: in_force

(a) The Mayor, within the applicable period of limitations set forth in § 47-4302 , may credit the amount of the overpayment of a tax, including interest allowed thereon, against the liability for a tax or an installment thereof (whether the tax was assessed as a deficiency or otherwise) of the person who made the overpayment and shall, subject to subsections (c) and (d) of this section, refund any balance to the person.
(b) The Mayor may credit the amount of the overpayment, including interest, in the following order of priority:
  (1) Liability for District of Columbia taxes;
  (2) Liability for United States taxes;
  (3) Liability for state, local, or municipal taxes if a reciprocal tax refund offset agreement with the District under § 47-4440(e) is in effect at the time the refund is to be issued; and
  (4) Other liabilities set forth in this section.
(c) The Mayor shall credit the amount of the overpayment of an individual who has been determined:
  (1) To owe overdue child support, as defined in section 466(e) of the Social Security Act, approved August 16, 1984 (98 Stat. 1310; 42 U.S.C. § 666(e)), for purposes of enforcing an order under any state plan approved under Part D of Title IV of the Social Security Act, approved January 4, 1975 (88 Stat. 2351; 42 U.S.C. § 651 et seq.), for persons identified by the Mayor under subsection (d) of this section;
  (2) To be in default under the provisions of federal student loan programs as determined under subsection (e) of this section;
  (3) To owe to the District a repayment for benefit overpayment under Chapter 1 of Title 51 as determined under subsection (f) of this section; or
  (4) To owe delinquent taxes, fees, fines or other liabilities to the Department of Motor Vehicles.
(d) Upon request, the Superior Court of the District of Columbia shall provide the Mayor with the names, and any other available identifying information, of individuals whom the Superior Court of the District of Columbia has determined are more than 60 days in arrears in court-ordered child support payments.
(e) For purposes of collecting an amount determined to be in default under federal student loan programs, the university shall provide the Mayor with the names, and any other available identifying information, of individuals whom the university has determined to be in default. A determination and notice of default under federal student loan programs shall be made as follows:
  (1) The determination of whether an individual is in default under subsection (c)(2) of this section and the defaulted principal amount outstanding shall be made in accordance with the terms of the loan.
  (2) Immediately upon the university’s determination that an individual is in default, the university shall provide the individual with written notice of its determination by registered mail. The individual shall have 10 days from receipt of the notice to inform the university of the individual’s intention to contest the validity of the determination.
  (3) Upon receipt of notice that an individual intends to contest the validity of the university’s determination, the university shall provide the individual with a hearing in accordance with the provisions of subchapter I of Chapter 5 of Title 2 .
(f) For purposes of collecting an amount determined to be an overpayment of unemployment compensation, the Department of Employment Services, through its Director, shall provide the Mayor with the names, and any other identifying information, of individuals whom the Director has determined to have received benefit overpayments. Determination and notice of overpayment of unemployment compensation shall be made in accordance with the provisions of §§ 51-111 , 51-112 , and 51-119 .
(g) For purposes of this section, the term:
  (1) “University” means the University of the District of Columbia established by § 38-1202.01(b) ;
  (2) “Federal student loan programs” means the programs authorized by the National Defense Education Act of 1958, approved September 2, 1958 (72 Stat. 1580; 20 U.S.C. § 401 et seq.), the Higher Education Act of 1965, approved Nov. 8, 1965 (79 Stat. 1219; 20 U.S.C. § 1001 et seq.), and Part B of Title VIII of the Public Health Service Act, approved September 4, 1964 (78 Stat. 913; 42 U.S.C. § 297a et seq.).
  (3) “Unemployment compensation” means the unemployment compensation benefits paid under the program established by Chapter 1 of Title 51 and administered under Reorganization Plan No. 1 of 1980, effective April 17, 1980.
D.C. Code § 47-1804.07 — DC Code / Title 47 / Chapter 18 / § 47-1804.07
§ 47-1804.07. Amount.
Status: in_force

(a) Fractional parts of dollar. — With respect to any amount required to be shown on a return, document or statement filed under this chapter, if such amount is other than a whole-dollar amount, either the fractional part of a dollar shall be disregarded unless it amounts to one-half dollar or more, in which case the amount (determined without regard to the fractional part of the dollar) shall be increased by $1.
(b) Repealed.
(c) Inapplicability to computation. — The provisions of subsections (a) and (b) of this section shall not be applicable to items which must be taken into account in making the computations necessary to determine the amount required to be shown on a return, document or statement filed under this chapter, but shall be applicable only to such final amount.
D.C. Code § 47-4629 — DC Code / Title 47 / Chapter 46 / § 47-4629
§ 47-4629. Park Place at Petworth, Highland Park, and Highland Park Phase II Project tax exemptions.
Status: in_force

(a) For the purposes of this section, the term:
  (1) “AMI” means the median income for the Washington, D.C. metropolitan area.
  (2) “Developer” means CJUF II Park Place at Petworth, LLC, CHVP26, LLC, or Highland Park West, LLC, and their successors, affiliates, and assigns, either collectively or individually.
  (3) “Park Place at Petworth, Highland Park, and Highland Park Phase II Projects” means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred, of the mixed-use multi-family residential and retail projects located at 850 Quincy Street, N.W., the southwest corner of Irving Street and 14th Street, N.W., and 1444 Irving Street, N.W., either collectively or individually, consisting of:
    (A) For Park Place at Petworth:
      (i) A condominium/apartment house of 161 units totaling approximately 138,899 square feet of net residential floor area, including a minimum of 27,780 square feet devoted to affordable housing, with 5% of net residential square foot area for residents with an income not exceeding 30% of AMI, 10% of net residential square foot area for residents with an income not exceeding 50% of AMI, and 5% of net residential square foot area for residents with an income not exceeding 60% of AMI;
      (ii) Approximately 17,200 square feet of retail space; and
      (iii) A below-grade parking garage;
    (B) For Highland Park:
      (i) A condominium/apartment house of 229 units totaling approximately 206,490 square feet of net residential floor area, including a minimum of 41,298 square feet devoted to affordable housing, with 5% of net residential square foot area for residents with an income not exceeding 30% of AMI, 5% of net residential square foot area for residents with an income not exceeding 60% of AMI, and 10% of net residential square foot area for residents with an income not exceeding 80% of AMI;
      (ii) Approximately 17,069 square feet of net retail space; and
      (iii) A below-grade parking garage;
    (C) For Highland Park Phase II: A condominium/apartment house with a minimum of 69 units, totaling a minimum of 63,221 square feet net rentable square feet of residential area, including a minimum of 12,644 square feet of the gross residential floor area being devoted to affordable housing, with 5% of net residential square foot area for residents with an income not exceeding 30% of AMI, 5% of net residential square foot area for residents with an income not exceeding 60% of AMI, and 10% of net residential square foot area for residents with an income not exceeding 80% of AMI, and a community-based residential facility with 82 beds and approximately 26,429 gross square feet of building area.
  (4) “Park Place at Petworth, Highland Park, and Highland Park Phase II Properties” means the real property, including any improvements constructed thereon, located on Lot 44, Square 2900, as recorded on Page 76, Book 199 in the Office of the Surveyor for the District of Columbia; located on Lot 884 (Part of Lot 727), Square 2672, as recorded on Page 9, Book 199 in the Office of the Surveyor for the District of Columbia; and located on Lot 726, Square 2672, recorded in Page 9, Book 199 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots, condominium lots, air rights lots, or any combination in the future), either collectively or individually.
(b) Beginning on October 1, 2010, the Park Place at Petworth, Highland Park, and Highland Park Phase II Properties shall be exempt from the real property tax imposed by Chapter 8 of this title for 20 years as follows: 10 years at 50% and a 5% increase in years 11 through 20 until the annual real property taxation equals 100%.
(b-1) All interest and penalties associated with real property taxes that have been assessed for the period beginning on October 1, 2008, and ending 45 days after [September 24, 2010], against the Park Place at Petworth, Highland Park, or Highland Park Phase II Properties, shall be forgiven, and any payments already made for this period, as of [September 24, 2010], shall be refunded or credited against real property taxes owed on the properties.
(c) The tax exemption pursuant to subsection (b) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Park Place at Petworth, Highland Park, and Highland Park Phase II Projects, the Park Place at Petworth, Highland Park, and the Highland Park Phase II Properties, or the developer.
(d) This section shall not:
  (1) Prevent or restrict the developer from utilizing any other tax, development, or other economic incentives available to the Park Place at Petworth, Highland Park, and the Highland Park Phase II Projects, the Park Place at Petworth, Highland Park, and Highland Park Phase II Properties, or the developer.
  (2) Limit the owner of the Park Place at Petworth, Highland Park, or the Highland Park Phase II Properties from appealing or contesting its real estate tax assessment.
D.C. Code § 47-340.10 — DC Code / Title 47 / Chapter 3 / § 47-340.10
§ 47-340.10. District officials.
Status: in_force

(a) The elected or appointed officials, officers, employees, or agents of the District shall not be liable personally for the payment of the bonds or be subject to any personal liability by reason of the issuance of the bonds, or for any representations, warranties, covenants, obligations, or agreements of the District contained in this subchapter, the bonds, the financing documents, or the closing documents.
(b) The signature, countersignature, facsimile signature, or facsimile countersignature of any official appearing on the bonds, the financing documents, or the closing documents shall be valid and sufficient for all purposes, notwithstanding the fact that the official ceases to be that official before delivery of the bonds, the financing documents, or the closing documents.
D.C. Code § 47-351.14 — DC Code / Title 47 / Chapter 3 / § 47-351.14
§ 47-351.14. Check cashing; identification.
Status: in_force

(a) An eligible financial institution shall cash checks issued by the District government without charge for both account and non-account holders.
(b) An insured institution may require a holder of a check meeting the requirements of subsection (a) of this section to show proper identification. Proper identification is any form of identification as required by the bank in accordance with its rules and regulations.
D.C. Code § 47-1008 — DC Code / Title 47 / Chapter 10 / § 47-1008
§ 47-1008. Abatement or refund of tax assessed against exempt property.
Status: in_force

The Commissioner of the District of Columbia, upon written application by the owner of real property, filed within 90 days from December 24, 1942, is authorized to abate any tax assessed against any real property exempted by §§ 47-1002 , 47-1005 , and 47-1007 to 47-1010 where such tax was assessed after January 1, 1941, or to refund any such tax within the limitations of appropriations therefor.
D.C. Code § 47-2885.17a — DC Code / Title 47 / Chapter 28 / § 47-2885.17a
§ 47-2885.17a. Public place defined.
Status: in_force

For the purposes of § 47-2885.17 , the term “public place” means any street, sidewalk, bridge, alley, plaza, park, driveway, parking lot, transportation facility, or the doorways and entrance ways to any building which fronts on any of these locations, or a motor vehicle in or on any such place.
D.C. Code § 47-1809.01 — DC Code / Title 47 / Chapter 18 / § 47-1809.01
§ 47-1809.01. Tax on estates and trusts — Residency definitions.
Status: in_force

For the purposes of this subchapter, estates and trusts are: (1) Resident estates or trusts, or (2) nonresident estates or trusts. If the decedent was at the time of his death domiciled within the District, his estate is a resident estate, and any trust created by his will is a resident trust. If the decedent was not at the time of his death domiciled within the District, his estate is a nonresident estate, and any trust created by his will is a nonresident trust. If the creator of a trust was at the time the trust was created domiciled within the District, or if the trust consists of property of a person domiciled within the District, the trust is a resident trust. If the creator of the trust was not at the time the trust was created domiciled within the District, the trust is a nonresident trust. If the trust resulted from the dissolution of a corporation organized under the laws of the District of Columbia the trust is a resident trust. If the trust resulted from the dissolution of a foreign corporation, the trust is a nonresident trust.
D.C. Code § 47-1019 — DC Code / Title 47 / Chapter 10 / § 47-1019
§ 47-1019. Luther Statue Association.
Status: in_force

The lands acquired and held by the Luther Statue Association, and the statue erected thereon, and all the improvements and appurtenances thereto, shall be entirely exempt from taxation, and shall not be chargeable or assessed for any purpose whatever; provided, that this section may be modified, repealed or amended, whenever Congress may see fit to do so.
D.C. Code § 47-1805.05 — DC Code / Title 47 / Chapter 18 / § 47-1805.05
§ 47-1805.05. Returns — Certification by Qualified High Technology Company.
Status: in_force

(a) Certification. — Except as otherwise provided herein, to claim a credit or other benefit under this title as a Qualified High Technology Company, a Qualified High Technology Company shall attach to its applicable tax return an original affidavit certifying that it is a Qualified High Technology Company.
(b) A taxpayer which certifies that is a Qualified High Technology Company shall be subject to audit, to the same extent as any other taxpayer, to verify that the taxpayer qualified as a Qualified High Technology Company.
D.C. Code § 47-2853.06 — DC Code / Title 47 / Chapter 28 / § 47-2853.06
§ 47-2853.06. Establishment of boards.
Status: in_force

(a) (1) There is established a Board of Architecture, Interior Design, and Landscape Architecture ("Board") to consist of 9 members, of whom:
    (A) Four shall be architects licensed in the District;
    (B) Two shall be interior designers licensed in the District;
    (C) Two shall be professional landscape architects licensed in the District; and
    (D) One shall be a consumer member.
  (2) The Board shall regulate the practice of architecture, interior design, and landscape architecture.
(b) (1) There is hereby established a Board of Accountancy to consist of 5 members. Of the members of the Board, one shall be a consumer member and 4 shall be licensed as certified public accountants who, at the time of their appointments, have been engaged in the practice of public accountancy as certified public accountants in the District for a period of not less than 5 years. The Board shall regulate the practice of public accountants and certified public accountants.
  (2) The standards of attestation specified in § 47-2853.41(1) shall be adopted by reference by the Board pursuant to rulemaking and shall be those developed for general application by recognized national accountancy organizations, such as the American Institute of Certified Public Accountants and the Public Company Accounting Oversight Board.
(c) There is established a Board of Barber and Cosmetology consisting of 14 members of whom 3 shall be barbers, 3 shall be cosmetologists, 3 shall be specialty cosmetologists, 3 shall be body artists, and 2 shall be consumer members. The Board shall regulate the practice of barbers, body artists, and cosmetologists, including specialty cosmetology practices such as braiding, electrolysis, esthetics, manicuring and others as the Mayor may from time to time establish by rule, instructors and managers of these practices, and owners of such facilities.
(d) There is established a Board of Industrial Trades consisting of 15 members, of whom 3 shall be plumbers licensed in the District, 2 shall be electricians licensed in the District, 2 shall be refrigeration and air conditioning mechanics licensed in the District, 2 shall be steam and other operating engineers licensed in the District, 2 shall be asbestos workers, one shall be an elevator mechanic licensed in the District, one shall be an elevator inspector licensed in the District, one shall be an elevator contractor licensed in the District, and one shall be a consumer member. The Board of Industrial Trades shall regulate the practice of plumbers, gasfitters, electricians, refrigeration and air conditioning mechanics, steam and other operating engineers, asbestos workers, elevator mechanics, elevator inspectors, except for those employed by the District of Columbia or by the Washington Metropolitan Area Transit Authority, and elevator contractors. The Board may establish bonding and insurance requirements, subcategories of licensure, education, and experience requirements for licensure, and other requirements.
(e) There is established a Board of Professional Engineering consisting of 7 members of whom 4 shall be professional engineers licensed in the District in various disciplines, 2 shall be land surveyors licensed in the District, and one shall be a consumer member. The Board shall regulate the practice of professional engineers and land surveyors.
(f) There is established a Board of Funeral Directors consisting of 5 members of whom 4 shall be funeral directors licensed in the District and one shall be a consumer member. The Board shall regulate the practice of funeral directors.
(g) There is established a Board of Real Estate Appraisers consisting of 5 members, of whom 3 shall be real estate appraisers licensed and in good standing in the District with not less than 3 years experience in real estate appraising immediately preceding his or her appointment to the Board, one of whom shall be a real estate broker licensed and in good standing in the District, and one shall be a consumer member. The Board shall regulate the practice of real estate appraisal, including the functions of a state appraiser certifying and licensing agency under Title XI of the Financial Institutions Reform, Recovery, and Enforcement Act of 1989, approved August 9, 1989 (103 Stat. 511; 12 U.S.C. §§ 3331 through 3351).
(h) There is established a Board of Real Estate consisting of 9 members of whom 3 shall be real estate brokers licensed in the District, 2 shall be real estate salespersons licensed in the District, 2 shall be property managers licensed in the District, one shall be an attorney admitted to the bar of the District of Columbia and engaged in the practice of real estate law, and one shall be a consumer member. All members of the Board shall be residents of the District during their tenure. The Board shall regulate the practices of real estate brokers, real estate salespersons, and property managers.
(i) Not Funded.
D.C. Code § 47-4672 — DC Code / Title 47 / Chapter 46 / § 47-4672
§ 47-4672. MLK Gateway real property tax abatement.
Status: in_force

(a) For the purposes of this section, the term:
  (1) "CBE" means a certified business enterprise or joint venture certified pursuant to the CBE Act .
  (2) "CBE Act" means [subchapter IX-A of Chapter 2 of Title 2] .
  (3) "Developer" means MLK Gateway Partners LLC, a District of Columbia limited liability company, with a business address of 3401 8th Street, N.E., comprised of the Menkiti Group, with a business address of 3401 8th Street N.E., or its successors, or one of its affiliates or assignees and  Enlightened Inc., with a business address of 1101 Connecticut Avenue, N.W., Washington D.C. 20036, or its successors, or one of its affiliates or assignees, as approved by the Mayor.
  (4) "First Source Agreement" means an agreement with the District governing certain obligations of the Developer pursuant to [§ 2-219.03] , and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment generated as a result of the construction on the Property.
  (5) "Project" means a mixed-use commercial project, including renovating the historic storefronts, new office and retail space, and any ancillary uses allowed under applicable law.
  (6) "Property" means the real property described as 1201-1215 Good Hope Road, S.E., known for tax and assessment purposes as Lots 1017, 847, 867, 866, and 864 in Square 5769, and any improvements on that real property.
(b) (1) Beginning with the tax year during which a certificate of occupancy (whether temporary or final) is issued authorizing Enlightened Inc., or another locally owned and operated business with employees in the District of Columbia approved by the Mayor, any use of the Property, the tax imposed by Chapter 8 of this title on the Property, subject to funding, shall be abated for 15 real property tax years. The total amount of the abatement shall not exceed $3 million.
  (2) For the initial transfer of the property, the project and property shall be exempt from the recordation taxation imposed pursuant to Chapter 11 of Title 42 and from transfer taxes imposed pursuant to Chapter 9 of this title . The exemptions provided by this paragraph shall not apply to any successor developer of the project or subsequent transfers of the property.
  (3) Notwithstanding paragraph (1) of this subsection, in no case shall the abatement provided in paragraph (1) of this subsection begin before October 1, 2020.
(c) For the Property to receive the abatement described in this section, the:
  (1) Developer shall maintain a lease agreement with Enlightened Inc., or another locally owned and operated business with employees in the District of Columbia approved by the Mayor, for approximately 20,000 square feet of office space within the Project.
  (2) Project shall include 35% CBE participation;
  (3) Project shall comply with a First Source Hiring Agreement; and
  (4) Developer shall conduct 2 employment fairs in Ward 8 to encourage local participation in the redevelopment of the Property and make local residents aware of job opportunities in the redevelopment of the Property and in the businesses that will occupy the Property after completion of the redevelopment.
(d) (1) The Mayor shall certify to the Office of Tax and Revenue the Property's eligibility for the abatement provided pursuant to this section. The Mayor's certification shall include:
    (A) A description of the Property by street address, square, suffix, and lot, and the date the abatement begins and ends;
    (B) The date a certificate of occupancy for Enlightened Inc., or another locally owned and operated business with employees in the District of Columbia as approved by the Mayor, authorizing any use of the Property was issued;
    (C) A statement that the conditions specified in subsection (c) of this section have been satisfied; and
    (D) Any other information that the Mayor considers necessary or appropriate.
  (2) If at any time the Mayor determines that the Property has become ineligible for the abatement provided pursuant to this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the Property became ineligible. The entire Property shall be ineligible for the abatement on the first day of the tax year following the date when ineligibility occurred.
(e) The exemption provided by this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the MLK Gateway Disposition, as approved by the MLK Gateway Disposition Approval Resolution of 2017, effective December 5, 2017 (Res. 22-319; 65 DCR 33).
D.C. Code § 47-340.32 — DC Code / Title 47 / Chapter 3 / § 47-340.32
§ 47-340.32. Financing and closing documents.
Status: in_force

(a) The Chief Financial Officer may prescribe the final form and content of all Financing Documents and all Closing Documents to which the District is a party that may be necessary or appropriate to issue, sell, and deliver the bonds.
(b) The Chief Financial Officer may, through a trust agreement or other instrument, make additional covenants of the District and agree to other provisions to better secure, administer funds for, and protect the bonds and the owners thereof.
(c) The Chief Financial Officer may execute, in the name of the District and on its behalf, the Financing Documents and any Closing Documents to which the District is a party. The Mayor or an Authorized Delegate may execute the bonds, in the name of the District, by the Mayor’s or Authorized Delegate’s manual or facsimile signature.
(d) If required, the official seal of the District, or a facsimile of it, shall be impressed, printed, or otherwise reproduced on the bonds, the other Financing Documents, and the Closing Documents to which the District is a party.
(e) The Chief Financial Officer’s execution and delivery of the Financing Documents and Closing Documents to which the District is a party, and the Mayor’s execution of the bonds, shall constitute conclusive evidence of the Chief Financial Officer’s and Mayor’s approval, on behalf of the District, of the final form and content of the executed Financing Documents and the executed Closing Documents.
(f) The Chief Financial Officer may deliver the executed and sealed Financing Documents and Closing Documents, on behalf of the District, prior to or simultaneously with the issuance, sale, and delivery of the bonds, and to ensure the due performance of the obligations of the District contained in the executed, sealed, and delivered Financing Documents and Closing Documents.
D.C. Code § 47-1812.03 — DC Code / Title 47 / Chapter 18 / § 47-1812.03
§ 47-1812.03. Examination of books and witnesses; failure to obey summons or permit examination; prosecutions.
Status: repealed

Repealed.
D.C. Code § 47-3207 — DC Code / Title 47 / Chapter 32 / § 47-3207
§ 47-3207. Rules.
Status: repealed

Repealed.
D.C. Code § 47-2853.61 — DC Code / Title 47 / Chapter 28 / § 47-2853.61
§ 47-2853.61. Scope of practice for architects.
Status: in_force

(a) For the purposes of this part, the term “Practice of architecture” means rendering or offering to render services in connection with the design and construction, enlargement, or alteration of a structure or group of structures that have as their principal purpose human occupancy or habitation, as well as the space within and surrounding these structures. These services include planning and providing studies, designs, drawings, specifications, and other technical submissions, and the administration of construction contracts. The practice of architecture does not include the practice of engineering, as defined in § 47-2853.131 , although an architect may perform engineering work that is incidental to the practice of architecture.
(b) Nothing contained in this chapter shall be construed to prohibit a student, draftsman, or employee from engaging in the practice of architecture; provided, that the practice is performed under the responsible charge, as defined in [§ 47-2853.64(a)(4)] , of a licensed architect.
D.C. Code § 47-2008 — DC Code / Title 47 / Chapter 20 / § 47-2008
§ 47-2008. Rules and regulations.
Status: in_force

The Mayor is authorized to promulgate such rules and regulations as may be necessary to carry out the purposes of §§ 47-2006 and 47-2007 .
D.C. Code § 47-1016 — DC Code / Title 47 / Chapter 10 / § 47-1016
§ 47-1016. Corcoran Gallery of Art — Real property and works of art.
Status: in_force

The buildings described in a certain deed from William W. Corcoran to the trustees of the Corcoran Gallery of Art, dated May 10, 1869, and recorded May 18, 1869, in liber D, no. 8, folio 294 et seq., one of the land records of Washington County, District of Columbia, and the grounds connected therewith, together with all of the works of art that may be contained therein, shall be free from all taxes and assessments by the municipal authorities, or by the United States, so long as the same shall be held and used for the purposes set forth in said deed.
D.C. Code § 47-4214 — DC Code / Title 47 / Chapter 42 / § 47-4214
§ 47-4214. Underpayment of estimated tax by individuals.
Status: repealed

[Repealed].
D.C. Code § 47-2853.103 — DC Code / Title 47 / Chapter 28 / § 47-2853.103
§ 47-2853.103. Certain representations prohibited.
Status: in_force

(a) It shall be unlawful for any person who is not licensed as an interior designer to engage in the practice of interior design, to advertise as an interior designer, to use the title of “interior designer” or any other words, letters, figures, or other device for the purpose of implying, directly or indirectly, that the person is an interior designer.
(b) No company, partnership, association, corporation, or other similar organization shall use the title of “interior designer” unless interior design services rendered by or on behalf of the organization are in the responsible charge of a licensed interior designer.
D.C. Code § 47-4437 — DC Code / Title 47 / Chapter 44 / § 47-4437
§ 47-4437. Right of appeal to Superior Court.
Status: in_force

A person aggrieved by a final determination of the Mayor in accordance with this subchapter may, within 6 months from the date of the determination, 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 47-3306 through 47-3308 .
D.C. Code § 47-2306 — DC Code / Title 47 / Chapter 23 / § 47-2306
§ 47-2306. Payment of tax.
Status: in_force

(a) The tax in respect to motor vehicle fuel so sold or otherwise disposed of or used in any calendar month shall be paid by the importer on or before the 25th day of the next succeeding calendar month to the Collector of Taxes of the District of Columbia, who shall issue a receipt to the importer therefor.
(b) In the event a user obtains, sells, uses, or otherwise disposes of motor vehicle fuel in the District of Columbia upon which the tax imposed by this subchapter has not been paid, he shall be liable for the tax, penalties, and interest on such motor vehicle fuel as provided for in this subchapter.
D.C. Code § 47-860 — DC Code / Title 47 / Chapter 8 / § 47-860
§ 47-860. Tax abatement for affordable housing in high-need affordable housing areas.
Status: in_force

(a) Real property tax imposed by § 47-811 on real property certified as eligible pursuant to subsection (d) of this section shall be abated each year during the period set forth in subsection (c) of this section, by the amount certified by the Mayor for that year; provided, that:
  (1) The real property is located in a high-need affordable housing area or, for competitive processes initiated by the Mayor pursuant to subsection (b) of this section before January 1, 2023, is located in the Upper Northeast or Rock Creek East planning areas identified in the District's Housing Equity Report published in October 2019 or within 1,000 feet in any direction beyond the Upper Northeast or Rock Creek East planning area boundaries;
  (2) The real property is designated by the Mayor pursuant to subsection (b) of this section;
  (3) For the duration of the period set forth in subsection (c) of this section, at least one third of the housing units developed or redeveloped on the real property are affordable  to and rented by households earning on average 80% or less of the median family income; provided, that during such period no such household earn more than 100% of the median family income;
  (4) The developer files a covenant in the land records of the District, binding on the developer and all of its successors in interest with respect to the property, covenanting to comply with the requirements of paragraph (3) of this subsection;
  (5) The developer enters into an agreement with the District that requires the developer to, at a minimum, contract with certified business enterprises for at least 35% of the contract dollar volume of the construction and operations of the project, in accordance with [§ 2-218.46] ;
  (6) The developer enters into a First Source Agreement for the operations of the project; and
  (7) The developer enters into an agreement with the Mayor setting forth the requirements of this subsection and such other terms and conditions as the Mayor considers appropriate.
(b) The Mayor may, through a competitive process, designate real property to be eligible to receive a tax abatement under this section; provided, that the total amount of the tax abatements associated with real property designated by the Mayor pursuant to this subsection shall not exceed:
  (1) $200,000 in Fiscal Year 2024;
  (2) $5 million in Fiscal Year 2025; and
  (3) $5 million increased by 4% in Fiscal Year 2026 and further increased by 4% in each fiscal year thereafter.
(c) The tax abatement provided for by this section shall begin in the tax year immediately following the tax year during which the certificate of occupancy was issued for the final housing unit counted toward satisfying the affordability requirement of subsection (a)(3) of this section and shall continue until the end of the 30th tax year after the tax year during which such certificate of occupancy is issued; provided, that the Mayor may opt to continue the tax abatement provided for by this section until the end of the 40th tax year after the tax year during which such certificate of occupancy is issued; provided further, that the tax abatement provided for by this section shall not begin before October 1, 2023.
(d) (1) The Mayor shall certify to the Office of Tax and Revenue a real property's eligibility for the abatement provided by this section. The Mayor's certification shall include:
    (A) A description of the real property by street address, square, suffix, and lot;
    (B) The date the certificate of occupancy was issued for the final housing unit counted toward satisfying the affordability requirements of subsection (a)(3) of this section;
    (C) The date the tax abatement begins and ends under subsection (c) of this section;
    (D) A statement that the conditions specified in subsection (a) of this section have been satisfied; and
    (E) The amount of abatement allocated to the property pursuant to subsection (b) of this section; and
    (F) Any other information that the Mayor considers necessary or appropriate.
  (2) If at any time the Mayor determines that the real property has become ineligible for the abatement provided by this section, the Mayor shall notify the Office of Tax and Revenue and shall specify the date that the property became ineligible. The entire property shall be ineligible for the abatement on the first day of the tax year following the date when the ineligibility occurred.
(e) The tax abatement provided by this section shall be in addition to, not in lieu of, any other tax relief or assistance from any other source.
(f) The requirements of the First Source Act shall not apply to the construction or development of a project developed on real property designated by the Mayor pursuant to subsection (b) of this section.
(g) For the purposes of this section, the term:
  (1) "CBE Act" means [subchapter IX-A of Chapter 2 of Title 2] .
  (2) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to the CBE Act.
  (3) "Developer" means the owner of housing units on real property eligible for a tax abatement under this section.
  (4) "First Source Act" means [subchapter X of Chapter 2 of Title 2] .
  (5) "First Source Agreement" means an agreement with the District governing certain obligations of the Developer pursuant to [§ 2-219.03] , and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment.
  (6) "High-need affordable housing area" means the Near Northwest, Rock Creek West, and Capitol Hill planning areas identified in the District's Housing Equity Report, published in October 2019, plus 1,000 feet in any direction beyond any of those 3 planning area boundaries.
  (7) "Median Family Income" has the meaning set forth in [§ 6-1041.01(5)] .[]
(h) The Mayor, pursuant to [subchapter I of Chapter 5 of Title 2] , may issue regulations to implement this section.
D.C. Code § 47-1224 — DC Code / Title 47 / Chapter 12A / § 47-1224
§ 47-1224. Assessment on intermediate care facilities for the mentally retarded.
Status: repealed

Expired.
D.C. Code § 47-3910 — DC Code / Title 47 / Chapter 39 / § 47-3910
§ 47-3910. Closing agreements.
Status: repealed

Repealed.
D.C. Code § 47-392.05 — DC Code / Title 47 / Chapter 3 / § 47-392.05
§ 47-392.05. Deposit of annual federal contribution with Authority.
Status: in_force

(a) In general. — (1) Deposit into escrow account. — In the case of a fiscal year which is a control year, the Secretary of the Treasury shall deposit any Federal contribution to the District of Columbia for the year authorized under § 47-3406.02(b) into an escrow account held by the Authority, which shall allocate the funds to the Mayor at such intervals and in accordance with such terms and conditions as it considers appropriate to implement the financial plan for the year. In establishing such terms and conditions, the Authority shall give priority to using the Federal contribution for cash flow management and the payment of outstanding bills owed by the District government.
  (2) Exception for amounts withheld for advances. — Paragraph (1) of this subsection shall not apply with respect to any portion of the Federal contribution which is withheld by the Secretary of the Treasury in accordance with § 47-3401.03(b)(2) to reimburse the Secretary for advances made under §§ 47-3401 to 47-3401.04(b)(1) .
(b) Expenditure of funds from account in accordance with Authority instructions. — Any funds allocated by the Authority to the Mayor from the escrow account described in subsection (a)(1) of this section may be expended by the Mayor only in accordance with the terms and conditions established by the Authority at the time the funds are allocated.
D.C. Code § 47-895.05 — DC Code / Title 47 / Chapter 8 / § 47-895.05
§ 47-895.05. Termination of Special Assessment.
Status: in_force

The Special Assessment shall terminate on the earlier of:
(1) September 30, 2044; or
(2) At the end of the fiscal year when all the bonds are paid for and are no longer outstanding pursuant to their terms; provided, that any delinquent Special Assessments and related penalties and interest shall remain due until fully paid.
D.C. Code § 47-2853.48 — DC Code / Title 47 / Chapter 28 / § 47-2853.48
§ 47-2853.48. Actions against firms.
Status: in_force

(a) After a notice and hearing as provided in this subchapter, the Board shall suspend or revoke the registration to practice of a firm if at any time the firm does not meet all the qualifications prescribed by the provision of this subchapter under which it qualified for registration.
(b) After a notice and hearing as provided in this subchapter, and upon a determination by the Board that an applicant or firm has committed any of the acts described in § 47-2853.17(a), or violated any rule promulgated pursuant to this subchapter, the Board may take an of the following disciplinary actions:
  (1) Deny a registration or refuse to renew a registration of a firm;
  (2) Revoke or suspend the registration of a firm;
  (3) Censure or reprimand a firm registered or permitted to practice in the District;
  (4) Impose a civil fine not to exceed $25,000 for each violation by an applicant or a firm registered or permitted to practice in the District; or
  (5) Restrict a firm from offering or providing attestation services, as defined in § 47-2853.41(1), in the District.
D.C. Code § 47-384 — DC Code / Title 47 / Chapter 3 / § 47-384
§ 47-384. Notice of application for grant funds.
Status: in_force

(a) The Mayor shall monthly give notice to the Council of every proposed application for grant funds or state plan approved by the Mayor. In giving notice to the Council, the Mayor shall provide a summary of a grant application’s major provisions including, but not limited to:
  (1) The grant-making agency to whom the application is made;
  (2) The period of the proposed grant;
  (3) Whether the proposed grant is new or a request for a renewal or revision of an existing grant;
  (4) A statement summarizing the purpose of the grant, and indicating its relationship to any proposed or adopted state plan, if appropriate;
  (5) A statement as to whether or not the function for which the grant is sought is already being performed by the District or within the private sector and, if so, how the grant will affect service delivery;
  (6) The amount to be received by fiscal year;
  (7) The amount of District appropriated funds, by fiscal year, to be used as a match, or the dollar equivalent and type of in-kind services to be used as a match by fiscal year and the impact on the agency budget providing the match;
  (8) A statement indicating the agency which shall administer the grant and any subgrantees including other District agencies, private organizations, or individuals;
  (9) A planning budget at the control center level for the grant, and the match, if any, including the number of employees by program structures, grade, position, and title who may be employed as a result of the grant;
  (10) A statement setting forth the quantitative and qualitative measures to be employed, if any, to judge the effectiveness and efficiency of the program in meeting its stated goals;
  (11) A statement describing the public participation, if any, in the formulation of the grant request;
  (12) A statement indicating whether or not an audit is to be made during the life of the grant or at its expiration, and if so, by whom and the scope of the audit to be performed;
  (13) A statement as to whether or not an environmental impact statement is required or planned;
  (14) A statement as to how the objectives of the grant will be performed or funded, if at all, when the grant expires, and any proposed commitment to continue meeting the objectives at the end of the grant period with District appropriated funds or other grant funds, including an estimate of the annual cost of that commitment; and
  (15) A statement of the amount of indirect cost charged to the grant, and where appropriate, a statement of grant-making agency policy or legislation for indirect costs recoveries which are different from negotiated agreements; and the proposed allocation of indirect costs recovered on the grant.
(b) The Mayor shall monthly provide public notice of grant applications in the D.C. Register in accordance with the provisions of the District of Columbia Administrative Procedure Act ( § 2-505 ); and such public notice shall also be provided by the presiding officer of the governing bodies of those agencies identified in § 47-383(b) ; and such notice shall include, but not be limited to, a summary of the information required pursuant to subsection (a) of this section.
D.C. Code § 47-3602 — DC Code / Title 47 / Chapter 36 / § 47-3602
§ 47-3602. Regulations.
Status: in_force

The Mayor shall promulgate regulations which enable employees to participate in a voluntary tax-sheltered income deferment program which meets the requirements of § 457 of the Internal Revenue Code of 1954  , and the regulations and interpretations thereunder. The regulations shall include, but not be limited to:
(1) Provision for the receipt of the compensation deferred and for the use of such funds in accordance with any investment election permitted employees participating in the employee deferred compensation program;
(2) Provision for a contract agreement between the Mayor and any employee who desires to defer compensation under the employee deferred compensation program;
(3) Provision for and limitations on the types of instruments, securities, accounts or other items in which compensation deferred under the employee deferred compensation program may be invested; and
(4) Rules to implement the Deferred Compensation Program Enrollment Amendment Act of 2018 [(Law 22-102)] within 180 days of [June 5, 2018].
D.C. Code § 47-502 — DC Code / Title 47 / Chapter 5 / § 47-502
§ 47-502. Account showing receipts and disbursements of revenues and expenditures.
Status: in_force

The Treasury Department shall accurately keep an account showing all receipts and disbursements relative to the revenues and expenditures of the District of Columbia, and shall also show the sources of the revenue, the purpose of expenditure, and the appropriation under which the expenditure is made; and any and all revenue derived from property not owned wholly or in part by the District of Columbia, as between the United States and the District of Columbia, shall be the property of the United States.
D.C. Code § 47-2853.04 — DC Code / Title 47 / Chapter 28 / § 47-2853.04
§ 47-2853.04. Regulated non-health related occupations and professions.
Status: in_force

(a) The following non-health related occupations and professions have been determined to require regulation in order to protect public health, safety or welfare or to assure the public that persons engaged in these occupations or professions have the specialized skills or training required to perform the services offered:
  (1) Architect;
  (2) Asbestos Worker;
  (3) Attorney;
  (4) Barber;
  (5) Body Artist;
  (6) Boxer/Wrestler;
  (7) Campus Police Officer;
  (8) Certified Public Accountant;
  (8A) Not Funded.
  (9) Clinical Laboratory Director;
  (10) Clinical Laboratory Technician;
  (11) Commercial Driver;
  (11A) Not Funded.
  (12) Commercial Bicycle Operator;
  (13) Cosmetologist;
  (14) Electrician;
  (15) Elevator Mechanic;
  (16) Elevator Contractor;
  (17) Elevator Inspector.
  (18) Funeral Director;
  (19) Insurance Agent;
  (20) Insurance Broker;
  (21) Interior Designer;
  (22) Investment Advisor;
  (23) Land Surveyor;
  (24) Landscape Architect;
  (25) Notary Public;
  (26) Operating Engineer;
  (27) Plumber/Gasfitter;
  (28) Principal (Public School);
  (29) Private Correctional Officer;
  (29A) Not Funded.
  (30) Private Detective;
  (31) Professional Engineer;
  (32) Property Manager;
  (33) Real Estate Appraiser;
  (34) Real Estate Broker;
  (35) Real Estate Salesperson;
  (36) Refrigeration and Air Conditioning Mechanic;
  (37) Securities Agent;
  (38) Securities Broker-Dealer;
  (39) Security Alarm Agent;
  (40) Security Officer;
  (41) Special Police Officer;
  (42) Steam Engineer;
  (43) Taxicab/Limousine Operator;
  (44) Teacher and Other Instructional Personnel (Public Schools Only);
  (45) Tour guide; and
  (46) Veterinarian.
(b) No other non-health related occupation or profession shall be regulated other than as set forth in subsection (a) of this section, except where there has been a determination by the Mayor that regulation is needed to protect the public interest and is consistent with the criteria for regulation specified in § 47-2853.02 .
(c) All non-health related occupations and professions shall be regulated by the Mayor through the Department of Licensing and Consumer Protection, except as follows:
  (1) Attorneys shall be regulated by the District of Columbia Court of Appeals, as provided in § 11-2501 .
  (2) Notaries public shall be regulated by the Mayor, as provided in [Chapter 12A of Title 1] .
  (3) Principals, teachers, and other instructional employees of the District of Columbia public schools shall be regulated by the Superintendent of Schools of the District of Columbia as delegated by the Board of Education, pursuant to § 38-105 [repealed], and teachers and instructional employees of the University of the District of Columbia (“University”) by the Board of Trustees of the University pursuant to §§ 38-1202.01 and 38-1202.06 and § 38-1202.11 .
  (4) Insurance agents and brokers, securities agents and brokers, and investment advisers shall be regulated by the Department of Insurance and Securities Regulation, as provided in subchapter I of Chapter 1 of Title 31 , Chapter 36 of Title 3 , and Chapter 37 [repealed] of Title 3.
  (5) Hackers, taxicab and limousine operators shall be regulated by the Department of For-Hire Vehicles, as provided in § 47-2829 .
  (6) Commercial drivers and commercial bicycle operators shall be regulated by the Department of Public Works, as provided in Chapter 16 of Title 50 and Chapter 4 of Title 50 .
  (7) Special police, security alarm agents and private correctional officers shall be regulated by the Metropolitan Police Department as provided in § 5-129.02 ; § 7-2805 ; and subchapter VII of Chapter 2 of Title 24 .
  (8) Boxers, wrestlers, referees and other officials involved in boxing and wrestling contests shall be regulated by § 3-606(b) .
  (9) Clinical laboratory directors and clinical laboratory technicians shall be regulated by the Mayor in accordance with Chapter 2 of Title 44 .
  (10) Veterinarians shall be regulated by the Mayor in accordance with subchapter I of Chapter 5 of Title 3 .
  (11) Funeral directors shall be regulated by the Mayor in accordance with Chapter 4 of Title 3 .
D.C. Code § 47-1092 — DC Code / Title 47 / Chapter 10 / § 47-1092
§ 47-1092. YMCA Community Investment Initiative, Lot 2010, Square 234.
Status: in_force

(a) The real property located at 1325 W Street, N.W., Washington, D.C., and described as Lot 2010, Square 234, shall be exempt from real property taxation, and interests in the property shall be exempt from possessory interest taxation so long as the real property continues to be:
  (1) Used and occupied by the Young Men’s Christian Association of Metropolitan Washington (“YMCA DC”);
  (2) Owned by YMCA DC or the Young Men’s Christian Association Community Investment Initiative (“YMCA CII”); and
  (3) Used for carrying out the charitable functions of the YMCA DC, subject to the provisions of §§ 47-1005 , 47-1007 , and 47-1009 as if the exemption had been granted administratively.
(b) (1) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section to YMCA DC or YMCA CII, any security interest instrument with respect to the property given by YMCA DC or YMCA CII to a third party lender, or a lease of the property between YMCA DC and YMCA CII shall be exempt from the tax imposed by § 42-1103 , so long as the real property continues to be used and occupied by YMCA DC; and
  (2) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section by YMCA DC or YMCA CII, including a lease of the property between YMCA DC and YMCA CII, shall be exempt from the tax imposed by § 47-903 , so long as the real property continues to be used and occupied by YMCA DC.
(c) The exemptions set forth in this section shall apply to successor nonprofit entities formed by YMCA DC for purposes of meeting requirements under the New Market Tax Credit provided by section 45D of the Internal Revenue Code of 1986, so long as the real property continues to be used and occupied by YMCA DC.
(d) The Council orders that all real property tax, penalties, interest, fees, and other related charges assessed against the real property described in subsection (a) of this section through the end of the month during which this act becomes effective be forgiven, and that any payments already made be refunded. The Council further orders that all recordation and transfer taxes, penalties, and interest collected with respect to the transfers described in subsection (b) of this section through the end of the month during which this act becomes effective be forgiven and payments already made be refunded.
D.C. Code § 47-1808.08 — DC Code / Title 47 / Chapter 18 / § 47-1808.08
§ 47-1808.08. Tax credit for unincorporated businesses that provide an employee paid leave to serve as an organ or bone marrow donor.
Status: in_force

(a) For the purposes of this section, the term “donor”” means an individual who makes a gift of an organ, including eyes, or bone marrow.
(b) (1) If in addition to any medical, personal, or other paid leave, including credit for time of service, provided by an unincorporated business, the unincorporated business provides an employee a paid leave of absence to serve as an organ or bone marrow donor, the unincorporated business may claim a credit equal to 25% of the regular salary or wages to the employee paid during the taxable year for that leave of absence, not to exceed 30 days for an organ donation and 7 days for a bone marrow donation.
  (2) If the unincorporated business elects to claim the credit, an amount equal to the salary or wages upon which the 25% credit is computed shall not be allowed as a deduction.
  (3) The credit shall not reduce the minimum tax liability of $100 [now $250] under § 47-1808.03(b) .
(c) This section shall not apply if the employee is eligible for leave under the Family and Medical Leave Act of 1993, approved February 5, 1993 (107 Stat. 6; 29 U.S.C. § 2601 et seq.).
(d) The Chief Financial Officer or his delegate shall promulgate regulations as may be necessary and appropriate to carry out provisions of this section.
D.C. Code § 47-1366 — DC Code / Title 47 / Chapter 13A / § 47-1366
§ 47-1366. Cancellation of sale by Mayor.
Status: in_force

(a) The Mayor, in the Mayor’s discretion, may cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption to prevent an injustice to the owner or person with an interest in the real property.
(b) The Mayor shall cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption where:
  (1) The record owner or other interested party timely pays the amount set forth in the notice of delinquency to avoid the tax sale as required under § 47-1341(a) or otherwise pays the outstanding taxes before the tax sale;
  (2) The real property meets the qualifications to be exempt from sale under § 47-1332(c) ;
  (3) In a sale involving Class 1A or 1B Property with 5 or fewer units that a record owner (or a person with an interest in the property as heir or beneficiary of the record owner, if the record owner is deceased) occupies as his or her principal residence, the record owner or other interested person proves:
    (A) A failure of the Mayor to mail any of the notices required by §§ 47-1341(a) , 47-1341(b) , or 47-1353.01 ; or
    (B) That the mailing address of the person who last appears as the record owner of the real property on the tax roll, as properly updated by the record owner by the filing of a change of address with the Office of Tax and Revenue in accordance with § 42-405 , was not correctly or substantively updated by the Office of Tax and Revenue notwithstanding proper filing; or
  (4) A properly filed application for a forbearance authorization was filed at least 30 days before the sale and was approved within 60 days after the sale.
(c) Subject to the limitations set forth in § 47-1377(b) , (c), (d), and (e), if the Mayor cancels a sale pursuant to this section, the Mayor shall pay to the purchaser the amount that the purchaser would have received if the real property had been redeemed, but no part of the amount shall be considered a payment of tax on behalf of the real property. A certificate of redemption, if necessary, shall be executed and filed by the Mayor with the Recorder of Deeds for no fee.
D.C. Code § 47-2853.211 — DC Code / Title 47 / Chapter 28 / § 47-2853.211
§ 47-2853.211. Scope of practice for steam and other operating engineers.
Status: in_force

(a) For the purposes of this part, the term “steam engineer” means a person who maintains, inspects and operates steam or hot water boilers, boiler room auxiliary equipment such as pumps, condensate and derating water tanks, blowdown tanks, burners, fuel systems, steam and gas turbines, steam pumps, air compressors, hot water heaters, boiler room electrical systems, chiller room or refrigeration equipment such as centrifugal chillers, reciprocating absorption chillers, air conditioning and refrigeration auxiliaries such as cooling towers, pumps and controls, electrical generators, appliances using gas, liquid fuel, solid fuel or waste heat.
(b) The term “operating engineer” means a person who operates and maintains cranes, backhoes, bulldozers, air compressors, concrete pumps, derricks, clams or any construction heavy equipment used for hoisting, demolition, digging or earth moving.
D.C. Code § 47-1012 — DC Code / Title 47 / Chapter 10 / § 47-1012
§ 47-1012. Louise Home.
Status: in_force

The buildings and grounds of the Louise Home, and all property held by the trustees thereof for the purposes of the trust contained in a certain deed from William W. Corcoran dated November 21, 1869, and recorded in liber 630 at folio 458 of the land records of the District of Columbia, on the square no. 166 shall be free from all taxes and assessment by the municipal authorities, or by the United States, so long as the same shall be held and used for the purposes of the said trust.
D.C. Code § 47-392.22 — DC Code / Title 47 / Chapter 3 / § 47-392.22
§ 47-392.22. General assistance in achieving financial stability and management efficiency.
Status: in_force

In addition to any other actions described in §§ 47-392.01 through 47-392.24 , the Authority may undertake cooperative efforts to assist the District government in achieving financial stability and management efficiency, including:
(1) Assisting the District government in avoiding defaults, eliminating and liquidating deficits, maintaining sound budgetary practices, and avoiding interruptions in the delivery of services;
(2) Assisting the District government in improving the delivery of municipal services, the training and effectiveness of personnel of the District government, and the efficiency of management and supervision; and
(3) Making recommendations to the President for transmission to Congress on changes to this Act or other Federal laws, or other actions of the Federal Government, which would assist the District government in complying with an approved financial plan and budget under part B of this subchapter .
D.C. Code § 47-1231 — DC Code / Title 47 / Chapter 12A / § 47-1231
§ 47-1231. Federal determinations.
Status: repealed

Expired.
D.C. Code § 47-446 — DC Code / Title 47 / Chapter 4 / § 47-446
§ 47-446. Implementation subject to appropriations.
Status: repealed

Repealed.
D.C. Code § 47-3406.02 — DC Code / Title 47 / Chapter 34 / § 47-3406.02
§ 47-3406.02. Federal contribution to operations of government of Nation’s Capital.
Status: in_force

(a) Findings. — Congress finds as follows:
  (1) Congress has restricted the overall size of the District of Columbia’s economy by limiting the height of buildings in the District and imposing other limitations relating to the Federal presence in the District.
  (2) Congress has imposed limitations on the District’s ability to tax income earned in the District of Columbia.
  (3) The unique status of the District of Columbia as the seat of the government of the United States imposes unusual costs and requirements which are not imposed on other jurisdictions and many of which are not directly reimbursed by the Federal government.
  (4) These factors play a significant role in causing the relative tax burden on District residents to be greater than the burden on residents in other jurisdictions in the Washington, D.C. metropolitan area and in other cities of comparable size.
(b) Federal contribution. — (1) There is authorized to be appropriated a Federal contribution towards the costs of the operation of the government of the Nation’s capital:
    (A) For fiscal year 1998, $190,000,000; and
    (B) For each subsequent fiscal year, such amount as may be necessary for such contribution.
  (2) In determining the amount appropriated pursuant to the authorization under this subsection, Congress shall take into account the findings described in subsection (a) of this section.
D.C. Code § 47-2853.162 — DC Code / Title 47 / Chapter 28 / § 47-2853.162
§ 47-2853.162. Eligibility requirements.
Status: in_force

An applicant for licensure as a real estate broker shall establish to the satisfaction of the Board of Real Estate that the applicant:
(1) Meets all of the requirements for real estate salesperson under part N of this subchapter ; and
(2) Has been licensed and actively engaged in business as a real estate broker or salesperson in the District or elsewhere the 2 years immediately preceding the date on which the application for a real estate broker license is filed, or equivalent experience acceptable to the Board.
D.C. Code § 47-835 — DC Code / Title 47 / Chapter 8 / § 47-835
§ 47-835. Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor.
Status: in_force

The Department of Finance and Revenue, charged with the assessment of real estate in the District of Columbia, is hereby authorized and directed to reassess or redistribute any such general or special assessment or tax levied or due and unpaid in accordance with the provisions of laws for the assessment and equalizations of the valuations of real estate in the District of Columbia for taxation, after notice to owners of record of the land to be assessed, with right of appeal within 10 days to the Board of Real Property Assessments and Appeals, prescribed in § 47-825.01a ; and the Assessor of said District is hereby authorized and directed to promptly reassess or redistribute any general or special assessment of any kind levied or due and unpaid, as hereinbefore provided.
D.C. Code § 47-1332 — DC Code / Title 47 / Chapter 13A / § 47-1332
§ 47-1332. Sale of properties by Mayor; exemptions from sale.
Status: in_force

(a) Except as provided in subsections (c) and (d) of this section or as provided in other law, the Mayor shall sell all real property on which the tax is in arrears.
(b) The Mayor shall designate a single agency to conduct tax sales.
(c) The Mayor shall not sell any real property if:
  (1) A forbearance authorization has been approved in writing by the Mayor for the applicable tax sale;
  (2) For improved Class 1A or 1B Property, the tax amount to be sold is less than $2,500; or
  (3) The real property is a Class 1A or 1B Property that is receiving a homestead deduction, with respect to which there is an outstanding non-void certificate of sale; provided, that no real property shall be excluded from sale solely pursuant to this paragraph if the non-void certificate of sale has been outstanding for 3 years or more.
(d) The Mayor, in the Mayor’s discretion, may decline to sell any Class 1A or 1B Property or any real property for a delinquency in the payment of a non-real property tax that does not have to be certified.
(e) (1) An application for a forbearance authorization, utilizing the form of application as shall be devised by the Mayor, may be submitted to the Mayor up to 30 days before the first day of the tax sale.
  (2) The Mayor shall review and approve or deny the application within 90 days of receipt of the application.
  (3) (A) The Mayor shall approve an application if the real property receives a homestead deduction and the tax amount to be sold is less than or equal to $7,500.
    (B) The Mayor, in the Mayor’s discretion, may approve an application that does not meet the criteria for demonstrated hardship set forth in subparagraph (A) of this paragraph.
  (4) Upon approving an application for forbearance authorization, the Mayor shall remove the real property from the tax sale to which the forbearance corresponds or, if the tax sale has occurred with respect to the real property, cancel the tax sale pursuant to § 47-1366 .
D.C. Code § 47-2822 — DC Code / Title 47 / Chapter 28 / § 47-2822
§ 47-2822. Shooting galleries.
Status: repealed

Repealed.
D.C. Code § 47-1363 — DC Code / Title 47 / Chapter 13A / § 47-1363
§ 47-1363. Rights of owners and purchasers during redemption period; appointment of receiver of real property.
Status: in_force

(a) The owner of a real property sold under this chapter shall have the right, during the period of redemption, to continue in possession of, and to exercise all rights of ownership over, the real property until the right of redemption has been finally foreclosed under the provisions of subchapter IV of this chapter ; provided, that a purchaser may apply to the Superior Court for the appointment of a receiver of the real property covered by the certificate of sale or assignment of the certificate of sale in accordance with the provisions of laws and of rules and practice of the Superior Court that relate to receivers. If a certificate of sale is held by the District or instrumentality thereof, the Mayor or instrumentality of the District may make application by complaint to the Superior Court for the appointment of a receiver of the real property covered by the certificate of sale. The defendant, in an action brought by the Mayor or instrumentality of the District for the appointment of a receiver, shall be the owner of the real property whose name last appears as the owner on the Mayor’s tax roll. Notwithstanding the foregoing, if the real property is vacant or abandoned, a certificate of sale has at any time been issued in the name of the District or instrumentality thereof, and the certificate of sale is presently held by the District or instrumentality thereof, the Mayor or instrumentality of the District shall have the right of immediate possession of the real property from the date of the tax sale without the necessity of receivership proceedings; provided, that the Mayor or instrumentality of the District shall make an accounting of all rents collected to the owner on redemption of the real property, and on redemption, shall remit the rents, less all remuneration for the maintenance and upkeep of the real property. The Mayor or an instrumentality of the District shall not be subject to the expiration of a waiting period or other period before making improvements to the real property. To redeem the vacant or abandoned real property, the person redeeming shall pay the District or instrumentality thereof for the reasonable value of all improvements made by the District or instrumentality thereof to the real property.
(b) Notwithstanding subsection (a) of this section, the purchaser of a real property at a tax sale shall not have:
  (1) Any rights at law or in equity if the Mayor or instrumentality of the District razes improvements, abates nuisances or environmental infractions, or corrects unsafe conditions, and imposes a fine therefor which may be a lien upon the real property, until the right of redemption has been finally foreclosed under the provisions of subchapter IV of this chapter ; or
  (2) Standing to enjoin, or recourse against the District or instrumentality thereof for, the imposition of fines due to noncompliance of the real property or owner thereof with any law of the District or the United States of America.
D.C. Code § 47-4508 — DC Code / Title 47 / Chapter 45 / § 47-4508
§ 47-4508. Residency requirement.
Status: repealed

Repealed.
D.C. Code § 47-1809.03 — DC Code / Title 47 / Chapter 18 / § 47-1809.03
§ 47-1809.03. Tax on estates and trusts — Imposition.
Status: in_force

The taxes imposed by §§ 47-1806.01 to 47-1806.06 upon residents shall apply to the income of resident estates, and income from any kind of property held in resident trusts, including:
(1) Income accumulated in trust for the benefit of unborn or unascertained person or persons with contingent interests, and income accumulated or held for future distribution under the terms of the will or trust;
(2) Income which is to be distributed currently by the fiduciary to the beneficiaries, and income collected by a guardian of any infant or incompetent person which is to be held or distributed as the court may direct;
(3) Income received by estates of deceased persons during the period of administration or settlement of the estate; and
(4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
D.C. Code § 47-1933 — DC Code / Title 47 / Chapter 19 / § 47-1933
§ 47-1933. Definitions.
Status: repealed

Repealed.
D.C. Code § 47-1229 — DC Code / Title 47 / Chapter 12A / § 47-1229
§ 47-1229. Appeals.
Status: repealed

Expired.
D.C. Code § 47-2853.93 — DC Code / Title 47 / Chapter 28 / § 47-2853.93
§ 47-2853.93. Certain representations prohibited.
Status: in_force

Unless licensed in accordance with this subchapter, no person shall use the words or terms “electrician,” “licensed electrician,” “master electrician,” or any words describing an electrician specialty authorized by the Board that imply that the person is authorized to perform the services of an electrician in the District.
D.C. Code § 47-866 — DC Code / Title 47 / Chapter 8 / § 47-866
§ 47-866. Tax abatement for improvements to section 8 and other affordable housing.
Status: in_force

(a) (1) Subject to subsection (b) and (d) of this section, if improvements of at least $10,000 are made within a 24-month period to each of the dwelling units in an eligible low-income housing development, the real property tax imposed on the property by § 47-811 shall be reduced by 100% for 5 years beginning in the year in which qualified improvements to all of the dwelling units have been completed and all of the dwelling units are ready for occupancy.
  (2) A property which receives a tax abatement under this section shall be maintained as an eligible low-income housing development throughout the 5-year tax abatement period.
(b) The tax abatement provided in subsection (a) of this section shall be allowed only if:
  (1) An application requesting certification of the housing accommodation and planned improvements as eligible for the tax abatement is submitted to the Mayor at least 30 days before physical improvements to the property are begun;
  (2) The Mayor approves the application submitted under paragraph (1) of this subsection;
  (3) The Mayor certifies completion of the improvements;
  (4) The property is maintained as an eligible low-income housing development during each tax year for which the reduction would be allowed;
  (5) The improvements are made after December 31, 2001; and
  (6) The housing accommodation does not receive assistance pursuant to a HAP contract or other assistance program which allows for the recovery of the costs of rehabilitation, to the extent such recovery is allowed.
(c) The Mayor may certify a housing accommodation as eligible to receive the tax abatement allowed by this section if at least 25% of the units are affordable to a household consisting of one or more individuals with a household income equal to, or less than, 50% of the area median income, and the Mayor determines, in writing and pursuant to rules promulgated by the Mayor, that the improvements are not likely to be made unless the tax abatement is received.
(d) The Mayor may approve tax abatements under this section to the extent that the cumulative amount of the abatements for any fiscal year shall not exceed $1 million.
(e) (1) On or before the first day of the tax year for which a tax abatement is first granted, the Mayor shall certify to the Office of Tax and Revenue a list of the qualified properties which specifies the exact parcel subject to abatement, an estimate of the tax abatement, and a statement that the property owner qualifies for the abatement.
  (2) The tax abatement shall be computed by the Office of Tax and Revenue by comparing the assessment of the qualified property for the first year that the property is qualified or the assessment in any succeeding year and comparing it to the assessment in the base year which is the assessment on the tax roll for the year preceding the first year for which the tax abatement is first received less any new construction first assessed in the base year. The tax abatement percentage shall be applied to the difference between base year assessment and the current year’s assessment for each tax year. The Mayor shall certify to the Office of Tax and Revenue that each property owner and each property qualifies for the program annually regarding income level and mix of tenants.
(f) This section shall apply for tax years beginning on or after October 1, 2002.
D.C. Code § 47-2002.03a — DC Code / Title 47 / Chapter 20 / § 47-2002.03a
§ 47-2002.03a. Additional tax on gross receipts for transient lodgings or accommodations.
Status: in_force

(a) (1) A tax, separate from and in addition to, the tax imposed pursuant to § 47-2002(a)(2)(A) and the tax imposed pursuant to § 47-2002.02 , is imposed on all vendors at the rate of 0.3% of the gross receipts from the sale of 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.
  (2) A tax, separate from and in addition to the taxes imposed pursuant to § 47-2002(a)(2)(A) , § 47-2002.02 , 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) 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 received by the room remarketer.
(c) (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 as follows:
    (A) In the following fiscal years, the following amounts shall be deposited in the Economic Development Special Account established by [§ 2-1225.21] :
      (i) In Fiscal Year 2026, $10,466,000; and
      (ii) In Fiscal Year 2027, $6,140,000.
    (B) All other tax revenue received pursuant to subsection (a)(2) of this section shall be deposited in local funds.
(d) For the expenditure of any tax revenue received by Destination DC pursuant to this section, Destination DC shall:
  (1) Comply with the requirements of § 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 § 47-1817.08 — DC Code / Title 47 / Chapter 18 / § 47-1817.08
§ 47-1817.08. Severability.
Status: in_force

If any provision of this title relating to a Qualified High Technology Company is held to be invalid:
(1) Any tax abatement, credit, or other benefit provided under this title shall not be increased, and the amount of tax imposed under this title shall not be decreased, as a result of such invalidity; and
(2) A Qualified High Technology Company shall not pay additional taxes under this title to the District of Columbia until any proceedings to contest such taxes become final.
D.C. Code § 47-1306 — DC Code / Title 47 / Chapter 13 / § 47-1306
§ 47-1306. Real property tax assignment; sale and transfers — Right of redemption.
Status: in_force

(a) The owner of any property sold as aforesaid, or any other person having an interest therein at the time of redemption, may redeem the same from such sale at any time within 6 months after the last day of sale by paying to the Collector of Taxes, for the use of the purchaser, his heirs and assigns, the sum mentioned in the certificate of sale therefor, exclusive of surplus with interest thereon at the rate of 18% per annum after the date of such certificate of sale.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b) , shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f) , shall be 6 months.
(d) The time period for redemption of property brought to tax sale under § 34-2109 , § 34-2110 , or § 34-2407.02 , shall be 180 days.
D.C. Code § 47-2853.143 — DC Code / Title 47 / Chapter 28 / § 47-2853.143
§ 47-2853.143. Certain representations prohibited.
Status: in_force

Unless licensed under this subchapter, no person shall use the term or words “property manager” to imply that he or she is licensed as a property manager in the District.
D.C. Code § 47-4108.01 — DC Code / Title 47 / Chapter 41 / § 47-4108.01
§ 47-4108.01. Special agents for the Office of Tax and Revenue.
Status: in_force

An employee of the Office of Tax and Revenue who, as part of his or her official duties, conducts investigations of alleged misdemeanor and felony violations, shall possess the following authority while engaged in the performance of his or her official duties:
(1) To carry a firearm inside or outside of the District of Columbia in conformance with state and local laws; provided, that the employee has completed a course of training in the safe handling of firearms and the use of deadly force and is qualified to use a firearm according to the standards applicable to officers of the Metropolitan Police Department. The employee shall not carry a firearm in the course of official duties unless it is authorized in writing by the Deputy Chief Financial Officer for the Office of Tax and Revenue. The Deputy Chief Financial Officer, in consultation with the Metropolitan Police Department, shall issue written guidelines pertaining to the authority to carry firearms, the appropriate use of firearms, firearms issuance and security, and the use of force;
(2) To make an arrest without a warrant if the employee has probable cause to believe that a felony violation of a federal or District of Columbia statute is being committed in his or her presence; provided, that the arrest shall be made while the employee is engaged in the performance of his or her official duties within the District of Columbia or, subject to state and local laws, outside of the District of Columbia; and
(3) To serve as an affiant for, to apply to an appropriate judicial officer for, or execute, a search warrant under the authority of the District of Columbia or the United States for the search of premises or the seizure of evidence upon the probable cause.
D.C. Code § 47-202 — DC Code / Title 47 / Chapter 2 / § 47-202
§ 47-202. Expenditures for school buildings and grounds — Submission of estimates.
Status: in_force

A detailed statement of the expenditure of the appropriation made for repairs and improvements to school buildings and grounds and for repairing and renewing heating, plumbing, and ventilating apparatus, and installation of sanitary drinking fountains in buildings not supplied with same, and the taking down, transferring, and the reerection of portable schools shall be submitted with the annual estimates.
D.C. Code § 47-2512 — DC Code / Title 47 / Chapter 25 / § 47-2512
§ 47-2512. Savings clause.
Status: in_force

(a) Existing rights and liabilities. — The repeal or amendment of any provision of this chapter, shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before such repeal or amendment, but all rights and liabilities under this chapter shall continue, and may be enforced in the same manner and to the same extent, as if such repeal or amendment had not been made.
(b) Offenses and penalties. — All offenses committed and penalties incurred, under any provision of law hereby repealed or amended, may be prosecuted and punished in the same manner and with the same effect as if this chapter had not been enacted.
D.C. Code § 47-893 — DC Code / Title 47 / Chapter 8 / § 47-893
§ 47-893. Levy of special assessment; protest; termination of levy.
Status: in_force

(a) Beginning in tax year 2008, there is levied a special assessment upon each real property located within the Southeast Water and Sewer Improvement Benefit District, except the following:
  (1) Real properties owned by the District of Columbia, except an independent instrumentality or authority of the District of Columbia, the United States, or the Washington Metropolitan Area Transit Authority; provided, that if an interest in or use of the land of such real property is subject to taxation under § 47-1005.01 because of a ground lease and the improvement is privately owned, the interest in or use of the land and the improvement shall be subject to the special assessment imposed by this subchapter based on the land area of the interest and the actual gross building area of the improvement (if not subject to District zoning) or the gross building area of the improvement (if subject to District zoning); provided further, that if the real property becomes owned by an entity other than the District of Columbia, the United States, or the Washington Metropolitan Area Transit Authority, the provisions of this paragraph shall not exempt the real property from the special assessment imposed by this subchapter;
  (2) Real properties on which, on June 1, 2007, occupied residential were located; provided, that after June 1, 2007, if the real property is redeveloped for nonresidential uses, or if the real property becomes part of a development project that may include a condominium regime, that consists of 5 or more dwelling units, the provisions of this paragraph shall not exempt the real property or subdivisions thereof from the special assessment imposed by this subchapter;
  (3) Real properties on which, on June 1, 2007, an active house of worship with a tax-exempt status was located; provided, that after June 1, 2007, if the real property is later used for a purpose other than as a house of worship, the provisions of this paragraph shall not exempt the real property from the special assessment imposed by this subchapter; or
  (4) Real properties that received a certificate of occupancy for a building of over 10,000 square feet between January 1, 2003, and June 1, 2007, or which had a utility plan related to a building permit approved by the District of Columbia Water and Sewer Authority between January 1, 2006, and October 31, 2006.
(b) The special assessment applicable to a real property shall be equal to the sum of:
  (1) The storm drainage assessment factor of 0.118 multiplied by the land area of the real property or interest therein; and
  (2) The water and sewer assessment factor of 0.0346 multiplied by the gross building area of the real property.
(c) (1) Within 180 days after the effective date of this subchapter, for tax year 2008, the Chief Financial Officer shall determine each real property that is subject to the special assessment under this subchapter and give notice of the special assessment to the owner, as shown on the real property tax records of the District. The notice shall state the amount of the proposed special assessment and the procedure for appeal set forth in subsection (e) of this section. The Chief Financial Officer shall not recalculate either factor because an additional real property has become subject to the special assessment after the first determination under this paragraph. No further notice shall be required for future tax years.
  (2) If a real property becomes subject to the special assessment imposed by this subchapter after [January 29, 2008], the Chief Financial Officer shall give notice of the special assessment to the owner, as shown on the real property tax records of the District, of such real property within 90 days after the Chief Financial Officer determines the real property has become subject to the special assessment. The notice shall state the amount of the proposed special assessment and the procedure for appeal set forth in subsection (e) of this section. The real property shall become liable for the special assessment as of the beginning of the next succeeding tax year from the date on which such real property became subject to the special assessment. No further notice shall be required for future tax years.
  (3) The owner of a real property may elect at least once annually and upon the sale of a real property, under procedures established by the Chief Financial Officer, to pay in a lump sum payment equal to the present value, calculated as of the next succeeding June 30th at an annual discount rate of 4.5%, of the total amount of all future annual special assessments to which the Chief Financial Officer determines the real property is subject under this subchapter. If the owner makes such a lump sum payment within 30 days from the date of the special assessment bill from the Chief Financial Officer, the real property shall not be subject to future annual special assessments under this subchapter.
(d) If the Chief Financial Officer learns that a real property subject to the special assessment has been omitted from the special assessment for any previous tax year, the Chief Financial Officer shall provide notice under subsection (e) of this section to the owner for the succeeding, current, and prior tax years, and shall collect the special assessment amount in arrears, including penalty and interest from the date the special assessment should have been paid; provided, that no real property that has escaped the special assessment shall be liable under this section for a period of more than 3 prior tax years. No further notice shall be required for future tax years.
(e) Within 45 days from when first provided notice of a special assessment under this subchapter, the owner  of a real property subject to special assessment under this subchapter may petition for administrative review, and appeal from a final determination made upon administrative review, of the amount of a special assessment, or the imposition of the special assessment, on the real property, or interest therein in the same manner and to the same extent as if the notice were a proposed notice of assessed value being reviewed under § 47-825.01a(d) .
(f) Beginning in tax year 2008, special assessments under this subchapter shall be levied annually and shall be due on June 30 of the tax year. The owner shall have 30 days to pay the special assessment bill before the bill is due.
(g) (1) Except as provided in paragraph (2) of this subsection, an unpaid special assessment shall be subject to the same penalty and interest provisions as a delinquent real property tax under this chapter. A lien for an unpaid special assessment, including penalty and interest, shall attach to the real property in the same manner as, and with a priority immediately junior to, a lien for delinquent real property tax under Chapter 13A [of this title]. The unpaid special assessment shall be collected in the same manner and under the same conditions and subject to the same penalty as for unpaid real property taxes.
  (2) If an interest in, or use of the land of, a real property is subject to the special assessment because it is subject to taxation under § 47-1005.01 , an unpaid special assessment on such interest or use shall be subject to the same penalty and interest provisions as a delinquent tax imposed under § 47-1005.01 , and the unpaid special assessment shall be collected in the same manner and under the same conditions and subject to the same penalty as for an unpaid tax imposed under § 47-1005.01 .
(h) The levy of special assessments under this subchapter shall terminate on the date on which the special assessment total collection amount has been received by the District, as certified by the Chief Financial Officer.
(i) A special assessment imposed under this subchapter shall not be required to be certified for the purposes of Chapter 13A of this title .
(j) Each special assessment shall be made part of the public record.
(k) The total collection amount from the Southeast Water and Sewer Improvement Benefit District shall not exceed the amount required to pay the debt service on a total amount of $12.45 million of borrowing authority, which shall represent the special assessment total collection amount of the properties subject to the assessment under this subchapter.
D.C. Code § 47-2501.01 — DC Code / Title 47 / Chapter 25 / § 47-2501.01
§ 47-2501.01. Television, video, or radio service to subscribers or paying customers.
Status: in_force

(a) Before the 21st day of each calendar month, each company that sells or charges for cable television service, satellite relay television service, and any and all other distribution of television, video, or radio service, other than sales of digital goods as defined in § 47-2001(d-1) and subject to tax pursuant to § 47-2001(n)(1)(C) or § 47-2201(a)(1)(R) )[sic.], or both, with or without the use of wires provided to subscribers or paying customers, whether for basic service, ancillary service, or other special service, and any other charges related to providing the services within the District of Columbia, including, but not limited to, rental of signal receiving equipment, shall:
  (1) File an affidavit with the Mayor indicating the amount of its gross receipts for the preceding calendar month from the sale of or charges for the services within the District;
  (2) Until May 31, 1994, pay to the Mayor 9.7% of these gross receipts; and
  (3) After May 31, 1994, pay to the Mayor 10% of its gross receipts from sales included in bills rendered after May 31, 1994.
(b) Notwithstanding any other provision of law, each company subject to the tax imposed by this section shall pay, in addition to the gross receipts tax, the franchise tax imposed by Chapter 18 of this title , the real property tax imposed by Chapter 8 of this title , the personal property tax imposed by § 47-1521 et seq., to the extent provided in § 47-1508 .
(c) For the purpose of this section, the term “company” does not include a nonprofit educational organization that provides programming to subscribers or other persons under an Instructional Television Fixed Service License issued by the Federal Communications Commission. The gross receipts of a nonprofit educational organization that provides programming to subscribers or other persons under an Instructional Television Fixed Service License issued by the Federal Communications Commission shall not be subject to the tax established by this section.
D.C. Code § 47-1077 — DC Code / Title 47 / Chapter 10 / § 47-1077
§ 47-1077. Tregaron Conservancy, Lots 848, 857, 859, and 860.
Status: in_force

The real property described as Lots 848, 857, 859, and 860, shall be exempt from real property taxation so long as:
(1) The real property is owned by the Tregaron Conservancy, a District corporation which is exempt from federal taxes, and is used solely to further its tax-exempt purposes;
(2) The real property is not improved further (except as necessary for maintenance), is maintained as open space and parkland in a manner consistent with the real property’s historical significance, and is reasonably accessible to the general public without charge or payment of a fee of any kind; and
(3) All reports required by § 47-1007 are properly made by the Tregaron Conservancy.
D.C. Code § 47-174 — DC Code / Title 47 / Chapter 1B / § 47-174
§ 47-174. Priority over intercepts.
Status: repealed

Repealed.
D.C. Code § 47-2853.23 — DC Code / Title 47 / Chapter 28 / § 47-2853.23
§ 47-2853.23. Appeal and review.
Status: in_force

Any person aggrieved by a final decision of a board may appeal the decision to the District of Columbia Court of Appeals pursuant to § 2-510 .
D.C. Code § 47-2853.196 — DC Code / Title 47 / Chapter 28 / § 47-2853.196
§ 47-2853.196. General provisions governing disclosure of brokerage relationships.
Status: in_force

(a) Brokerage relationships shall have a definite termination date; however, if a brokerage relationship does not specify a definite termination date, the brokerage relationship shall terminate 90 days after the date the brokerage relationship was entered into.
(b) Except as otherwise agreed to in writing, a licensee owes no further duties to a client after termination, expiration, or completion of performance of the brokerage relationship, except to account for all moneys and property relating to the brokerage relationship, and keep confidential all personal and financial information received from the client during the course of 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 client consents in writing to the release of such information.
(c) Upon having a substantive discussion about a specific property or properties with an actual or prospective buyer or seller who is not the client of the licensee, a licensee shall disclose any broker relationship the licensee has with another party to the transaction. The disclosure shall be made in writing at the earliest practical time, but in no event later than the time when specific real estate assistance is first provided, and shall be substantially in the form determined by the Board by regulation.
(d) A licensee shall disclose to an actual or prospective landlord or tenant, who is not the client of the licensee, that the licensee has a brokerage relationship with another party or parties to the transaction. The disclosure shall be in writing and included in all applications for lease or in the lease itself, whichever occurs first. If the terms of the lease do not provide for disclosure, disclosure shall be made in writing no later than the signing of lease. This disclosure requirement shall not apply to lessors or lessees in single or multifamily residential units for lease terms of less than 2 months.
(e) If a licensee’s relationship to a client or customer changes, the licensee shall disclose that fact in writing to all clients and customers already involved in the specific contemplated transaction.
(f) Copies of any disclosures relative to fully executed purchase contracts shall be kept by the licensee for a period of 3 years as proof of having made disclosure, whether or not such disclosure is acknowledged in writing by the party to whom the disclosure was shown or given.
(g) A licensee may act as a dual representative only with the written consent of all clients to the transaction. The written consent and disclosure of the brokerage relationship as required by this section shall be presumed to have been given as against any client who signs a disclosure as provided in this section.
(h) The disclosure may be given in combination with other disclosures or provided with other information, but shall be substantially in the form determined by the Board by regulation.
(i) No cause of action shall arise against a dual representative for making disclosures of brokerage relationships as provided by this section. A dual representative does not terminate any brokerage relationship by the making of any such allowed or required disclosures of dual representation.
(j) In any real estate transaction, a licensee may withdraw, without liability, from representing a client who refuses to consent to a disclosed dual representation, thereby terminating the brokerage relationship with such client. Withdrawal shall not prejudice the ability of the licensee to continue to represent the other client in the transaction nor to limit the licensee from representing the client who refused the dual representation in other transactions not involving dual representation.
(k) A principal or supervising broker may assign different licensees affiliated with the broker as designated representatives to represent different clients in the same transaction to the exclusion of all other licensees in the firm. Use of designated representatives shall not constitute dual representation if a designated representative is not representing more than one client in a particular real estate transaction; however, the principal or broker who is supervising the transaction shall be considered a dual representative as provided in this article. Designated representatives may not disclose, except to the affiliated licensee’s broker, personal or financial information received from the clients during the brokerage relationship and any other information that the client requests during the brokerage relationship be kept confidential, unless otherwise provided for by law or the client consents in writing to the release of such information.
(l) Use of designated representatives in a real estate transaction shall be disclosed in accordance with the provisions of this section. Disclosure may be given in combination with other disclosures or provided with other information, but shall be substantially in the form determined by the Board by regulation.
(m) The payment or promise of payment or compensation to a real estate broker or property manager does not create a brokerage relationship between any broker, seller, landlord, buyer or tenant.
(n) No licensee representing a buyer or tenant shall be deemed to have a brokerage relationship with a seller, landlord, or other licensee solely by reason of using a common source information company.
(o) A client is not liable for a misrepresentation made by a licensee in connection with a brokerage relationship, unless the client knew or should have known of the misrepresentation and failed to take reasonable steps to correct the misrepresentation in a timely manner, or the negligence, gross negligence, or intentional acts of any property manager, broker, or broker’s licensee.
(p) A licensee who has a brokerage relationship with a client and who engages another licensee to assist in providing brokerage services to such client shall not be liable for a misrepresentation made by the other licensee, unless the licensee knew or should have known of the other licensee’s misrepresentation and failed to take reasonable steps to correct the misrepresentation in a timely manner, or the negligence, gross negligence, or intentional acts of the assisting licensee or assisting licensee’s licensee.
(q) Clients and licensees shall be deemed to possess actual knowledge and information only. Knowledge or information between or among clients and licensees shall not be imputed.
(r) The common law of agency relative to brokerage relationships in real estate transactions to the extent inconsistent with this section shall be expressly abrogated.
(s) Nothing in this part shall limit the liability between or among clients and licensees in all matters involving unlawful discriminatory housing practices.
(t) Except as expressly set forth in this subchapter, nothing in this part shall affect a person’s right to rescind a real estate transaction or limit the liability of a client for the misrepresentation, negligence, gross negligence, or intentional acts of such client in connection with a real estate transaction, or a licensee for the misrepresentation, negligence, gross negligence, or intentional acts of such licensee in connection with a real estate transaction.
(u) The criminal penalties provided in § 42-1763 [repealed] shall not be applicable to violations of this section, which shall be civil and regulatory in nature.
D.C. Code § 47-340.28 — DC Code / Title 47 / Chapter 3 / § 47-340.28
§ 47-340.28. Bond authorization.
Status: in_force

(a) Bonds in one or more series may be issued in an aggregate principal amount not to exceed $15,561,503,000 to fund costs of Capital Projects and the New Communities Initiative Projects (including the issuance of both refunding bonds and bond anticipation notes from time to time in one or more series to refund Outstanding Debt or in anticipation of all or a portion of the bonds; provided, that the principal amount of any such refunded bonds or notes shall not be included in the total amount authorized by this section upon their repayment or defeasance from bond proceeds), such amount being subject to adjustment by Council act, plus an amount equal to all costs and expenses of issuing and delivering the bonds, including, but not limited to, underwriting, rating agency fees, legal fees, accounting fees, financial advisory fees, bond insurance and other credit enhancements, liquidity enhancements, printing costs and expenses, capitalized interest, establishment of debt service or other reserve funds related to the bonds, the payment of costs of contracts described in § 47-340.30(f) , and the payments of other debt program related costs as provided in the related agreements.
(b) The bonds authorized pursuant to subsection (a) of this section shall be tax-exempt or taxable as the Chief Financial Officer shall determine and shall be payable in the manner set forth in § 47-340.31 .
(b-1) The Council shall specify and determine from time to time, by resolution, the Capital Projects and the New Communities Initiative Projects for which the issuance of bonds shall be authorized.
(c) The Chief Financial Officer may pay from the proceeds of the bonds the costs and expenses specified in subsection (a) of this section, plus amounts, to the extent necessary, to establish or maintain the tax-exempt status of any of the bonds issued on a tax-exempt basis.
(d) Subject to applicable law, the District shall maintain a capital projects fund separate and apart from other funds of the District into which it will deposit the proceeds of any series of the bonds for the Capital Projects, less any capitalized interest, accrued interest, and costs of issuance. Subject to applicable law, the District shall maintain a new communities initiative project fund separate and apart from other funds of the District into which it will deposit the proceeds of any series of the bonds for the New Communities Initiative Projects, less any capitalized interest, accrued interest, and costs of issuance. The District shall expend the bond proceeds only to finance Capital Projects or to refund Outstanding Debt. Subject to applicable law, the proceeds of any series of the bonds may be escrowed in appropriate accounts with escrow agents or the trustee to be applied to the applicable purposes. Interest or other investment earnings of proceeds in the capital projects fund shall be credited to the General Fund of the District of Columbia, subject to provisions for any deposit requirements to a rebate fund or other funds in accordance with agreements pertaining to the bonds.
(e) The costs of the capital projects approved for financing pursuant to this section and prior bond acts that have become law, which are paid originally from the General Fund of the District of Columbia, any enterprise fund, or other fund or account of the District, are reasonably expected to be reimbursed in whole or in part with the proceeds of the bonds in the maximum amount set forth in subsection (a) of this section. The Council declares that it is the intent of the District, in accordance with Treas. Reg. § 1.150-2, issued under the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 1 et seq.), to reimburse the General Fund of the District of Columbia, any enterprise fund, or other fund or account of the District, with the proceeds of the bonds.
D.C. Code § 47-1501 — DC Code / Title 47 / Chapter 15 / § 47-1501
§ 47-1501. Assessment — Board of Assistant Assessors.
Status: repealed

Repealed.
D.C. Code § 47-5107 — DC Code / Title 47 / Chapter 51 / § 47-5107
§ 47-5107. Individual Insurance Market Affordability and Stability Fund.
Status: in_force

(a) There is established as a special fund the Individual Insurance Market Affordability and Stability Fund ("Fund"), which shall be administered by the Mayor in accordance with subsection (c) of this section.
(b) Revenue from the District shared responsibility payments collected pursuant to § 47-5103 shall be deposited into the Fund.
(c) Money in the Fund shall be used to:
  (1) Engage in outreach to uninsured District residents to increase health insurance coverage;
  (2) Provide information to District residents on options for health insurance coverage; and
  (3) Engage in activities that increase the availability of health insurance options or increase the affordability of insurance premiums in the individual health insurance market, for District residents.
(d) (1) The money deposited into the Fund shall not revert to the unrestricted fund balance of the General Fund of the District of Columbia at the end of a fiscal year, or at any other time.
  (2) Subject to authorization in an approved budget and financial plan, any funds appropriated in the Fund shall be continually available without regard to fiscal year limitation.
D.C. Code § 47-2885.06 — DC Code / Title 47 / Chapter 28 / § 47-2885.06
§ 47-2885.06. Registration of pharmacy interns.
Status: in_force

(a) To register as a pharmacy intern, a person shall establish to the satisfaction of the Board of Pharmacy that the applicant:
  (1) Is currently registered in and attending a duly accredited college or school of pharmacy or is a graduate of such college or school of pharmacy; and
  (2) Has provided such additional evidence as the Board has determined is necessary for the position of pharmacy intern; and
  (3) Has complied with the other standards required for registration by the Non-Health Related Professions and Occupations Licensure Act of 1998.
(b) The Mayor may, by regulation, provide for the registration of pharmacy interns who obtain their practical experience outside of the District of Columbia.
(c) Registration as a pharmacy intern may be renewed for successive periods of 1 year if the Mayor is satisfied that the applicant is in good faith and with reasonable diligence working toward his or her pharmaceutical degree or, if he or she has already received his or her degree, has been unable with reasonable diligence to accumulate the number of hours of service required by the Mayor.
D.C. Code § 47-112 — DC Code / Title 47 / Chapter 1 / § 47-112
§ 47-112. Nonliability for overpayments on government bills of lading or transportation requests.
Status: in_force

Notwithstanding the provisions of §§ 47-112 , 47-120 , and 47-121 , or any other act to the contrary, neither the Disbursing Officer of the District of Columbia nor any employee in his office authorized by him to certify vouchers, pursuant to the provisions of §§ 47-112 , 47-120 , and 47-121 , shall be held liable for overpayments made for transportation furnished on government bills of lading or transportation requests when said overpayments are due to the use of improper transportation rates, classifications, or the failure to deduct the proper amount under land grant laws or equalization and other agreements.
D.C. Code § 47-895.02 — DC Code / Title 47 / Chapter 8 / § 47-895.02
§ 47-895.02. Establishment of special assessment district.
Status: in_force

(a) There is established as a special assessment district the Southwest Waterfront Improvement Benefit District, which shall be comprised of the following geographic area:
  (1) Approximately 23 acres of land area between the southern curb line of Maine Avenue, S.W., and the bulkhead paralleling the Washington Channel from the western edge of the Fish Market to the western curb of 6th Street, S.W., to the eastern edge of Lot 843, Square 473, the eastern edge of Lots 883, 884, and 885, Square 503, to the eastern edge of parcel 255/15, to the western edge of the P Street, S.W., right-of-way; and
  (2) The riparian area and piers associated with the land described in paragraph (1) of this subsection, which includes:
    (A) The Fish Market;
    (B) The Capital Yacht Club;
    (C) The Gangplank Marina; and
    (D) Piers 4 and 5; provided, that the Southwest Waterfront Improvement Benefit District shall not include the SWW Development; provided further, that Lots 820, 842, and 844, Square 473 shall not be included in the Southwest Waterfront Improvement Benefit District unless the Master Developer acquires the ground lessee’s interest in those lots.
(b) The owners of lots within the Southwest Waterfront Improvement Benefit District shall derive a special benefit from the improvements financed by the bonds and the amount of this benefit is equal to or greater than the Maximum Special Assessment levied on the lots subject to the Special Assessment.
(c) Beginning with the 1st year Special Assessments, Special Assessments on all lots on which Special Assessments have been levied shall be collected pursuant to § 47-895.02 or may be collected only from the lots within a specific phase of the project to be improved or that has been improved, as determined by the Chief Financial Officer at the time of the issuance of any bonds.
D.C. Code § 47-3801 — DC Code / Title 47 / Chapter 38 / § 47-3801
§ 47-3801. Definitions.
Status: in_force

For the purposes of this chapter, the term:
(1) (A) “Development” means the new construction or substantial rehabilitation of a qualified supermarket for which building permits are issued on or after [October 4, 2000]. For the purposes of this paragraph, “substantial rehabilitation” means a capital investment within any 24-month period in a qualified supermarket that exceeds 50% of the adjusted basis of the building as calculated for District income tax purposes.
  (B) “Development” also means the new construction or substantial rehabilitation of a qualified restaurant or retail store for which building permits are issued on or after October 4, 2000. For the purposes of this sub-subparagraph, “substantial rehabilitation” means a capital investment within any 24-month period in a qualified restaurant or retail store that exceeds 50% of the adjusted basis of the building as calculated for District income tax purposes.
(1A) “Priority development area” means:
  (A) The Downtown East Area which shall consist of land within the boundary descriptions beginning at the intersection of Pennsylvania Avenue, N.W., and New Jersey Avenue, N.W., to Massachusetts Avenue, N.W.; west on Massachusetts Avenue, N.W., to 15th Street, N.W.; south on 15th Street, N.W., to Pennsylvania Avenue, N.W.; and east on Pennsylvania Avenue, N.W., to New Jersey Avenue N.W.;
  (B) The Capital City Business and Industrial Area which shall consist of land within the boundary descriptions beginning at the intersection of New York Avenue, N.E., and 9th Street, N.E., to Montana Avenue, N.E.; north on Montana Avenue, N.E., to W Street, N.E.; west on W Street, N.E., to 13th Street, N.E.; northwest on 13th Street, N.E., to Brentwood Road, N.E.; southwest on Brentwood Road, N.E., to 9th Street, N.E.; and south on 9th Street, N.E., to New York Avenue, N.E.;
  (C) The Capital City Market Area which shall consist of land within the boundary descriptions beginning at the intersection of Florida Avenue, N.E., and North Capitol Street; southeast on Florida Avenue, N.E., to 12th Street, N.E.; south on 12th Street, N.E., to H Street, N.E., west on H street, N.E., to 9th Street, N.E., and north on 9th Street, N.E., to Florida Avenue, N.E.;
  (D) The Georgia Avenue Area which shall consist of any square located on or abutting Georgia Avenue, N.W., beginning at the intersection of Florida Avenue, N. W., and north on Georgia Avenue, N.W., to Eastern Avenue, N.W.;
  (E) All land within the District that is located east of the Anacostia River or east of the Potomac River that is not within the Anacostia Waterfront;
  (F) Any District-designated Foreign Trade Zone or Free Trade Zone pursuant to 19 U.S.C. § 81a et seq.;
  (G) Any federally-approved enterprise zone or empowerment zone;
  (H) Any federally-approved enterprise community, including Target Area 1: New York Avenue/Northwest; Target Area 2: Marshall Heights; and Target Area 3: Buzzard Point/Anacostia/Congress Heights;
  (I) Any area designated as Development Zone Areas pursuant to [ Chapter 15 of Title 6 ], including Alabama Avenue, D.C. Village, and Anacostia;
  (J) Any housing opportunity area, development opportunity area, or new or upgraded commercial center designated on the District of Columbia Generalized Land Use Policies Map that is part of the Comprehensive Plan;
  (K) The Transit Impact Area which shall consist of any area located within 1500 feet of a Metrorail station in any of the areas set forth in this paragraph, or within 1500 feet of a Metrorail station at a designated Metrorail Station Development Opportunity Area, as defined in the District Elements of the Comprehensive Plan of the District of Columbia;
  (L) The Minnesota Avenue area which shall consist of land within the boundary descriptions beginning from East Capitol Street, N.E., to Nannie Helen Burroughs Avenue, N.E.; the Dix Street area which shall consist of land within the boundary descriptions beginning from 58th Street, N.E., to Eastern Avenue, N.E.; the Nannie Helen Burroughs area which shall consist of land within the boundary descriptions beginning from Eastern Avenue, N.E., to 49th Street, N.E.; the Pennsylvania Avenue area which shall consist of land within the boundary descriptions beginning from Branch Avenue, S.E., to Carpenter Street, S.E.; the Benning Road area which shall consist of land within the boundary descriptions beginning from East Capitol Street, S.E., to 44th Street, N.E., from Hanna Place, S.E., to Hillside Road, S.E., and from 39th Street, S.E., to 36th Street, S.E.; and the Division Avenue area from Eads Street, N.E., to Hayes Street, N.E.; and
  (M) Any property abandoned or underutilized because of perceived or actual contamination by hazardous substances or any property in which the expansion or redevelopment of the property is complicated by perceived or actual contamination by hazardous substances.
(1B) “Qualified restaurant or retail store” means a restaurant or retail store located in an eligible area.
(1C) “Building materials” means all materials necessary for the construction and build-out of real property, including furniture, fixtures, and other equipment installed in the property.
(1D) "Eligible area" means:
  (A) (i) An area consisting of those properties within or abutting the boundaries of low-income census tracts where a significant number of residents are more than 1/2 mile from the nearest supermarket, as designated based on the 2019 data from the United States Department of Agriculture Food Access Research Atlas, not including any census tract, as identified by the Mayor, in which a college or university campus is located or nearby that has been designated as a low-income census tract due primarily to the incomes of college or university students residing within the census tract; or
    (ii) An area consisting of properties within or abutting proximal neighborhood groups with over 20% participation in the Supplemental Nutrition Assistance Program or other public assistance programs as designated in the 2018 District of Columbia Health Equity Report; or
  (B) For supermarkets under construction as of January 1, 2021, for which a certificate of occupancy is issued on or before July 1, 2023, and for which an application for certification under this chapter is filed on or before July 1, 2023:
    (i) A historically underutilized business zone, as defined by section 3(p)(1) of the Small Business Act, approved July 18, 1958 (72 Stat. 384; 15 U.S.C. § 632(p)(1)); or
    (ii) Census tracts 103, 33.01, 94, 95.05, 95.07, or 95.08.
(2) “Qualified supermarket” means a supermarket located in an eligible area.
(3) (A) “Supermarket” means a self-service retail establishment, independently owned or part of a corporation operating a chain of retail establishments under the same trade name, that:
    (i) Is licensed as a grocery store under § 47-2827 ;
    (ii) Offers for sale at least 6 of the following categories of food or beverages:
      (I) Fresh fruits and vegetables;
      (II) Fresh and uncooked meats, poultry, and seafood;
      (III) Dairy products;
      (IV) Canned foods;
      (V) Frozen foods;
      (VI) Dry groceries and baked goods; and
      (VII) Non-alcoholic beverages;
    (iii) Occupies the address under a certificate of occupancy with the use declared as a grocery store;
    (iv) Dedicates either 50% of the establishment's total square footage of selling area (defined as the area in the establishment that is open to the public and not including storage areas, preparation areas, or bathrooms), or 6,000 square feet of the establishment's selling area to the sale of the categories of food or beverages listed in sub-subparagraph (ii) of this subparagraph; and
    (v) Dedicates at least 5% of the establishment's total square footage of selling area to each of at least 6 of the categories of food or beverages listed in sub-subparagraph (ii) of this subparagraph.
  (B) The term “supermarket” shall include related service departments, such as a kitchen, bakery, pharmacy, or flower shop, of a retail establishment that meets the criteria set forth in subparagraph (A) of this paragraph.
D.C. Code § 47-852 — DC Code / Title 47 / Chapter 8 / § 47-852
§ 47-852. Residential property tax relief—Report on exemptions and deductions.
Status: repealed

Repealed.
D.C. Code § 47-308.03 — DC Code / Title 47 / Chapter 3 / § 47-308.03
§ 47-308.03. Performance accountability reporting.
Status: in_force

(a) By September 30, 2005, the Mayor shall ensure that each agency engaged in Performance Based Budgeting shall meet with its stakeholders to review and update its current relevant performance measures.
(b) By September 30, 2006, and each subsequent year, the Mayor shall ensure that for the following fiscal year each agency activity has at least one relevant performance measure and per program one relevant cost driver.
(c) (1) No later than January 15th of each year, the Mayor shall submit to the Council a performance accountability report that includes the evaluation of each agency's performance on its activities, including those relating to achieving racial equity, for the preceding fiscal year and includes all relevant performance measures, as determined in accordance with subsections (a) or (b) of this section, whichever is applicable.
  (2) The report shall provide quantitative or qualitative results for the relevant performance measures, where available, accompanied by an analysis of the results achieved.
(d) Beginning with the District of Columbia’s fiscal year 2007 budget and financial plan and continuing in subsequent fiscal years, the Mayor, in consultation with the Chief Financial Officer, shall provide for each agency under performance-based budgeting or funded by O-type funds, relevant performance measures that comply with subsection (c) of this section for Council review within 180 days of the beginning of the fiscal year.
(e) For fiscal year 2007, and each subsequent fiscal year, each independent and executive agency shall have at least one relevant performance measure for each activity reported in the budget and financial plan. Beginning with fiscal year 2008, each independent and executive agency shall have at least one relevant cost driver reported in the budget and financial plan, which for 2008 shall be reported at the program level and for 2009 and beyond shall be reported at the activity level.
(f) For each fiscal year, the Mayor shall:
  (1) Submit a copy of the measures developed pursuant to subsection (a) of this section to the Council for review for informational purposes no later than May 31st indicating each relevant performance measure published in the Budget and Financial Plan that was not used to evaluate agency directors for bonuses; and
  (2) Publish in the Budget and Financial Plan, at least one relevant performance measure for each agency activity, including a summary explanation of why the measures assist in holding the agency’s management accountable for their use of public funds.
D.C. Code § 47-1814.05 — DC Code / Title 47 / Chapter 18 / § 47-1814.05
§ 47-1814.05. Persons engaging in a profession — Renewal.
Status: repealed

Repealed.
D.C. Code § 47-2851.21 — DC Code / Title 47 / Chapter 28 / § 47-2851.21
§ 47-2851.21. Bonding of licensees authorized to collect monies; exemptions.
Status: in_force

(a) The Department may require that any class or subclass of licensees licensed under the authority of this subchapter to engage in a business, trade, profession, or calling involving an express or implied agreement to collect money for others shall give bond to safeguard against financial loss those persons with whom such class or subclass of licensees may so agree.
(b) The bond required by subsection (a) of this section shall be a corporate surety bond in an amount to be fixed by the Council, but not to exceed $15,000, conditioned upon the observance by the licensee and any agent or employee of  the licensee of all laws and regulations in force in the District applicable to the licensee's conduct of the business, trade, profession, or calling licensed under the authority of this subchapter for the benefit of any person who may suffer damages resulting from the violation of any such law or regulation by or on the part of such licensee, his agent, or employee.
(c) (1) A person aggrieved by the violation of any law or regulation applicable to a licensee's conduct of a business, trade, profession, or calling involving the collection of money for others shall have, in addition to his right of action against such licensee, a right to bring suit against the surety on the bond authorized by this section, either alone or jointly with the principal thereon, and to recover in an amount not exceeding the penalty of the bond any damages sustained by reason of any act, transaction, or conduct of the licensee and any agent or employee of the licensee that is in violation of law or regulation in force in the District of Columbia relating to the business, trade, profession, or calling licensed under this subchapter ; and
  (2) The provisions of § 1-301.01(b)(2) , (3) , and (5) , except for the last sentence of § 1-301.01(b)(3), shall be applicable to such bond as if it were the bond authorized by § 1-301.01(b)(1) ; provided, that nothing in this subsection shall be construed to impose upon the surety on any such bond a greater liability than the total amount thereof or the amount remaining unextinguished after any prior recovery or recoveries.
(d) This subsection shall not be applicable to persons when engaged in the regular course of any of the following professions or businesses:
  (1) Attorneys-at-law;
  (2) Persons regularly employed on a regular wage or salary, in the capacity of credit men or in a similar capacity, except as an independent contractor;
  (3) Banks and financing and lending institutions;
  (4) Common carriers;
  (5) Title insurers and abstract companies while doing an escrow business;
  (6) Licensed real estate brokers; or
  (7) Employees of any class or subclass of licensees required to give bond under this subsection.".
D.C. Code § 47-2308 — DC Code / Title 47 / Chapter 23 / § 47-2308
§ 47-2308. Penalty for accepting fuel from importer without an itemized sale statement.
Status: in_force

It shall be unlawful for any person to accept or receive from any importer or distributor, except in cases of retail sales, any motor vehicle fuel unless the statement provided for in § 47-2305 appears upon the invoice for the fuel. If any such motor vehicle fuel is received and accepted by any person upon the invoice of which said statement does not appear, such person shall pay to the Collector of Taxes the tax herein imposed.
D.C. Code § 47-2853.142 — DC Code / Title 47 / Chapter 28 / § 47-2853.142
§ 47-2853.142. Eligibility requirements.
Status: in_force

(a) An applicant for licensure as a property manager shall establish to the satisfaction of the Board of Real Estate that the applicant:
  (1) Is able to read, write, and understand the English language;
  (2) Has passed an examination or examinations given by or under the direction of the Board, or any other examination acceptable to the Board;
  (3) Is a high school graduate or the holder of a high school equivalency certificate;
  (4) Has not had an application for a property manager’s license denied, for reasons other than failure to pass the required examination or examinations, in the District or elsewhere within one year prior to the date on which the application is filed;
  (5) Has not had a property manager’s license suspended in the District or elsewhere which suspension is still in effect on the date on which the application is filed; and
  (6) Has not had a property manager’s license revoked in the District or elsewhere within 3 years prior to the date on which his or her application is filed.
(b) Persons licensed as real estate brokers in the District are deemed to have satisfied the educational and examination requirements for licensure as property managers, but shall be required to satisfy all other requirements as set forth in this subchapter.
D.C. Code § 47-351.04 — DC Code / Title 47 / Chapter 3 / § 47-351.04
§ 47-351.04. Eligibility requirements; bidding; awards process.
Status: in_force

(a) To become eligible to submit a bid under this subsection:
  (1) An insured institution shall provide the Mayor, or the CFO pursuant to § 47-351.02(c) , with information from which the Mayor, or the CFO pursuant to § 47-351.02(c) , can calculate a community development score under § 47-351.07 . This information may include, but need not be limited to, current community development data, Community Reinvestment Act statement and evaluation with a minimum of “satisfactory” rating on its latest Community Reinvestment Act examination, and Home Mortgage Disclosure Act reports.
  (2) A noninsured institution shall submit to the Mayor, or the CFO pursuant to § 47-351.02(c) , a statement of Equal Employment Opportunity or Affirmative Action.
(b) Each year the Mayor, or the CFO pursuant to § 47-351.02(c) , shall compile a list of eligible financial institutions that submit the information pursuant to the requirements of subsection (a) of this section.
(c) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall send the solicitations for bids to all financial institutions that are eligible. The Mayor, or the CFO pursuant to § 47-351.02(c) , shall remove from the eligible list those financial institutions that the Mayor, or the CFO pursuant to § 47-351.02(c) , has deemed to be financially unsound and those bidders that have put District funds at risk pursuant to § 47-351.13(a) .
(d) In solicitations for bids, the Mayor, or the CFO pursuant to § 47-351.02(c) , shall include the following information:
  (1) In the case of deposits or investments:
    (A) The term of the deposit or investments;
    (B) The approximate amount available for deposit or investment;
    (C) The evaluation criteria; and
    (D) All other information required by the Mayor, or the CFO pursuant to § 47-351.02(c) , or that is necessary for compliance with this subchapter.
  (2) In the case of financial services:
    (A) A list of the financial services needed;
    (B) The evaluation criteria; and
    (C) All other information required by the Mayor, or the CFO pursuant to § 47-351.02(c) , or that is necessary for compliance with this subchapter.
(e) The Mayor, or the CFO pursuant to § 47-351.02(c) , may solicit bids for either single financial services or groups of financial services.
(f) If applicable, a bidder shall provide the following information in a bid:
  (1) The identity of the bidder;
  (2) The minimum and maximum amount of District funds the bidder will accept;
  (3) The rate of return;
  (4) The type of financial services to be provided and the cost to the District for the financial services;
  (5) The amount of the compensating balances, if any, and the rate of return on any deposit used for a compensating balance;
  (6) A description of the experience and capacity of the financial institution to perform the banking business for which the bid is submitted;
  (7) Information necessary to assess risk and liquidity; and
  (8) Any other information required by the Mayor, or the CFO pursuant to § 47-351.02(c) .
(g) The Mayor, or the CFO pursuant to § 47-351.02(c) , shall make available to each bidder the notice of the bid award including the terms of the bid award.
(h) Two or more eligible financial institutions may submit a joint bid.
(i) The Mayor, or the CFO pursuant to § 47-351.02(c) , may at any time prior to the notice of award withdraw a bid solicitation for good cause. The Mayor, or the CFO pursuant to § 47-351.02(c) , shall notify any financial institution that has submitted a bid prior to the withdrawal of the bid solicitation.
(j) The Mayor, or the CFO pursuant to § 47-351.02(c) , may retain or maintain deposits, investments, or financial services agreements at a financial institution which is a successor to the contractual agreement.
D.C. Code § 47-2853.132 — DC Code / Title 47 / Chapter 28 / § 47-2853.132
§ 47-2853.132. Eligibility requirements.
Status: in_force

(a) An applicant for licensure as a professional engineer shall establish to the satisfaction of the Board of Professional Engineers that the applicant:
  (1) [Repealed].
  (2) Is a graduate of an accredited college or university with a degree in engineering based on a four year curriculum in engineering that is acceptable to the Board;
  (3) Has passed an examination on the principles and practice of engineering prescribed by rule or has passed any other examination issued by a national certifying organization or state that is acceptable to the Board; and
  (4) Meets any other requirements established by rule to ensure that the applicant has had the proper training, experience, and qualifications to practice as a professional engineer.
(a-1) Notwithstanding subsection (a) of this section, an applicant for licensure as a professional engineer may establish to the satisfaction of the Board of Professional Engineers that the applicant is licensed or certified as a professional engineer and in good standing in another state or is endorsed or certified by a national certifying organization and presents proof thereof to the Board. An applicant licensed and in good standing in another state must demonstrate to the satisfaction of the Board that, at the time the applicant was issued a license by the other state licensing entity, the licensure standards in that state were at least as high as those required by the laws of the District.
(b) The Board of Professional Engineering may also provide, by regulation, for the registration or licensure of an applicant as an engineer-in-training who meets such standards as the Board shall establish.
D.C. Code § 47-854 — DC Code / Title 47 / Chapter 8 / § 47-854
§ 47-854. Residential property tax relief—Forms, procedures and regulations.
Status: repealed

Repealed.