Source: https://development.code.dccouncil.us/dc/council/code/sections/47-821.html
Timestamp: 2019-04-24 06:23:49+00:00

Document:
D.C. Law Library - § 47–821. Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
↪ § 47–821. Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
§ 47–820.02. Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.
§ 47–822. Assessments — Person in whose name assessment made; address and number to be used.
§ 47–821. Assessments — General duties of Mayor; appointment of assessors; submission of information by property owners.
(a) The Mayor shall assess all real property, identifying separately the value of land and improvements thereon, and administer and collect the real property tax within the District. The Mayor shall also notify owners of real property of assessments and of appeal procedures. In addition, he shall maintain adequate records relating to the administration of the real property tax in the District, and provide appropriate public information concerning such tax.
(b) The Mayor shall appoint assessors competent to determine values of real property to carry out the provisions of §§ 47-820 to 47-828 and other relevant portions of this chapter. Each person so appointed shall take and subscribe an oath to diligently, faithfully, and impartially assess all real property according to applicable law and regulations and otherwise perform the duties of office.
(c) The Mayor shall assure that information regarding the characteristics of real property, sales and exchanges of all such property, building permits, land use plans, and any other information pertinent to the assessment process shall be made available to the assessors on a timely basis.
(d)(1) The Mayor may require an owner of real property to submit such information relating to the transfers of ownership, construction or reproduction costs, and income or economic benefits derived from such property as in the Mayor’s judgment will assist in the determination of the estimated market value required under this title. If an owner of real property in the District of Columbia fails to submit such information within the time and in the form prescribed, there shall be added to the real property tax levied upon the property in question for the next ensuing tax year the amount of 10% of said tax; provided, that when such information is provided after said time and it is shown that the failure to provide it was due to reasonable cause, no such addition shall be made to the tax.
(II) Prohibit the official from offering any information of the subject real property provided to defend the assessment of the subject real property in a review or appeal under this chapter.
(C) A violation of this paragraph shall be a misdemeanor and, upon conviction thereof, shall be punishable by a fine of not more than the amount set forth in [§ 22-3571.01], by imprisonment for not more than 180 days, or both. All prosecutions under this subparagraph shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District of Columbia.
(e)(1) The Office of the Inspector General shall arrange for an independent audit of the Office of Tax and Revenue for the purposes of examining the District’s management and valuation of commercial real property assessments. The independent audit shall be prepared by an outside firm, such as the International Association of Assessing Officers, that is knowledgeable and experienced in real property appraisal, assessment administration, and real property tax policy, with a demonstrated history of assisting local and state governments in evaluating assessment practices.
(C) An examination of hiring practices, including whether the human resources rules and regulations to which the Office of the Chief Financial Officer is subject, hinder or enhance the ability of the Office of Tax and Revenue to attract, develop, and retain a well-qualified workforce.
(3) The independent audit shall include recommendations for improving the commercial real property assessment functions within the Office of Tax and Revenue.
(4) The Office of the Inspector General shall submit a complete copy of the 1st audit findings, along with all of the recommendations made by the firm which performed the independent audit, to the Council, the Mayor, and the Chief Financial Officer on or before December 1, 2010. Thereafter, the Office of the Inspector General shall arrange for and submit a report meeting the requirements of this section at least once every 3 years, or sooner upon request of the Council or the Mayor.
(5) The final valuation decision ordered by Superior Court or the District of Columbia Court of Appeals.
This section is referenced in § 47-825.01a and § 47-825.03.
D.C. Law 14-42, in subsec. (d)(2)(B)(i)(I), substituted “identification of a particular real property shall not be disclosed” for “identification of a particular property”.
D.C. Law 14-213, in subsec. (d)(2), validated a previously made technical correction.
D.C. Law 15-105, in the subsec. (d)(2)(B)(ii)(I), validated a previously made technical correction.
D.C. Law 18-223 added subsecs. (e) and (f).
D.C. Law 18-363, in subsec. (f), substituted “Real Property Tax Appeals Commission for the District of Columbia” for “Board of Real Property Assessments and Appeals (’BRPAA’) ” in the lead-in text, and substituted “The Real Property Tax Appeals Commission for the District of Columbia” for “The BRPAA” in par. (2).
The 2013 amendment by D.C. Law 19-317 substituted “of not more than the amount set forth in [§ 22-3571.01]” for “not exceeding $1,000” in (d)(2)(C).
For temporary (90 day) amendment of section, see § 2(o) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 10(c) of Technical Amendments Emergency Act of 2001 (D.C. Act 14-108, August 3, 2001, 48 DCR 7622).
For temporary (90 day) amendment of section, see § 7182 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 day) addition of section, see § 7183 of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 days) amendment of this section, see § 286(c) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
For temporary (225 day) amendment of section, see § 2(l) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Short title: Section 7181 of D.C. Law 18-223 provided that subtitle S of title VII of the act may be cited as the “Real Property Assessments Improvement Act of 2010”.

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 § 286
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