Source: https://development.code.dccouncil.us/dc/council/code/sections/47-803.html
Timestamp: 2019-04-21 00:38:01+00:00

Document:
D.C. Law Library - § 47–803. Additional definitions.
↪ Chapter 8. Real Property Assessment and Tax.
↪ Subchapter I. General Provisions.
↪ § 47–803. Additional definitions.
§ 47–804. Service of notice.
(1) The term “condominium” means the ownership of a single dwelling unit in a horizontal property regime.
(2) The term “cooperative housing association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property in the District of Columbia, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.
(3) The term “dwelling unit” means any room or group of rooms forming a single unit which is used or intended to be used for living, sleeping and the preparation and eating of meals, and which is located within a building which is wholly or partially used or intended to be used for living and sleeping by human occupants.
(4) The term “horizontal property regime” shall have the meaning given that term by § 42-2003.
(5) The term “nontransient” means occupancy of a dwelling unit or units by any person(s) for a period of more than 5 consecutive days during any 1 stay in such unit(s).
(6) The term “single family residential property” means real property improved by a dwelling unit which is used exclusively for nontransient residential purposes and which contains not more than 1 dwelling unit whether as a row, detached or semidetached structure, or as a single condominium unit within a horizontal property regime.
This section is referenced in § 42-2301, § 47-858.01, and § 47-3503.
Lower income homeownership tax abatement, deed recordation tax, real property transfer tax, and real property tax exemptions, “cooperative housing association” defined, see § 47-3503.
Real property credit line deeds of trust, “single family residential property” defined, see § 45-2901.
Definitions applicable: The definitions in this section apply to §§ 47-812, 47-815, 47-825, 47-849, 47-850, 47-851, and 47-1806.06.

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 § 45