Source: https://development.code.dccouncil.us/dc/council/code/sections/47-813.html
Timestamp: 2019-04-20 03:09:25+00:00

Document:
D.C. Law Library - § 47–813. Classes of property.
↪ § 47–813. Classes of property.
§ 47–814. Rules and regulations.
(a) For the purpose of levying taxes on real property in the District of Columbia, the Council may establish different classes of real property.
(iii) Is used exclusively for nontransient residential dwelling purposes.
(B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property; provided, that less than 50% of the dwelling units contained therein are occupied by the shareholders or members of such cooperative housing association.
(3) Class 3 Property. — Class 3 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property.
(B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 1 Property; provided, that at least 50% of the dwelling units contained therein are occupied by the shareholders or members of such cooperative housing association.
(C) Improved multifamily residential property which contains more than 5 dwelling units and is used exclusively for nontransient dwelling purposes shall also be classified as Class 2 Property.
(iii) The owner of the vacant real property also owns the Class 2 improved residential real property separated by the alley from the vacant lot.
(3) Class 3 Property. — Class 3 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property. Vacant real property which abuts and has common ownership with real property subject to the apportionment provision of subsection (f) of this section shall also be classified as Class 3 Property.
(B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 1 Property, so long as at least 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
(C) Vacant real property which abuts improved residential real property qualified as Class 1 Property shall be classified as Class 1 Property if the vacant property and the improved residential real property which it abuts have common ownership.
(iii) The owner of the vacant real property also owns the Class 1 improved residential real property separated by the alley from the vacant lot.
(B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property, so long as less than 50% the dwelling units are occupied by the shareholders or members of the cooperative housing association.
(D) Vacant real property which abuts improved residential real property qualified as Class 2 Property shall be classified as Class 2 Property if the vacant property and the improved residential real property which it abuts have common ownership.
(F) The Mayor may require an owner of real property to submit such information relating to the ownership of vacant real property as in the Mayor’s judgment will assist in the determination of ownership of the property as required under this section for purposes of real property classification.
(A) Class 3 Property shall be comprised of improved commercial real property, including hotels, motels, inns, or any other place, which is regularly used for the purpose of furnishing rooms, lodgings or accommodations to transients.
(B) For purposes of subparagraph (A) of this paragraph the term “transient” means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of 90 consecutive days or more shall no longer be considered a transient, but shall be considered a permanent resident of the hotel, motel or inn.
(4) Class 4 Property. — Class 4 Property shall be comprised of all real property which is not Class 1 Property, Class 2 Property or Class 3 Property. Vacant real property which abuts and has common ownership with real property subject to the apportionment provision of subsection (f) in this section shall also be classified as Class 4 Property.
(C) Unimproved real property which abuts improved residential real property qualified as Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the improved residential real property which it abuts have common ownership.
(iii) The owner of the unimproved real property also owns the Class 1 improved residential real property separated by the alley from the unimproved real property.
(B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property, so long as less than 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
(D) Unimproved real property which abuts improved residential real property qualified as Class 2 Property shall be classified as Class 2 Property if the unimproved real property and the improved residential real property which it abuts have common ownership.
(iii) The owner of the unimproved real property also owns the Class 2 improved residential real property separated by the alley from the unimproved real property.
(F) The Mayor may require an owner of real property to submit such information relating to the ownership of unimproved real property as in the Mayor’s judgment will assist in the determination of ownership of the property as required under this section for purposes of real property classification.
(A) Class 3 Property shall be comprised of improved commercial real property, including hotels, motels, inns, or any other place, which is regularly used for the purpose of furnishing rooms, lodgings, or accommodations to transients.
(B) For purposes of subparagraph (A) of this paragraph, the term “transient” means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of 90 consecutive days or more shall no longer be considered a transient but shall be considered a permanent resident of the hotel, motel, or inn.
(iv) Completion of environmental assessment or mitigation studies prepared in conjunction with the District.
(A) Class 5 Property shall be comprised of all unimproved real property which is not Class 1 Property, Class 2 Property, Class 3 Property, or Class 4 Property.
(B) Unimproved real property that abuts and has common ownership with real property subject to the apportionment provision of subsection (f) of this section and cannot be classified as Class 1 Property, Class 2 Property, Class 3 Property, or Class 4 Property shall also be classified as Class 5 Property.
(B) Improved residential real property that is owned by a cooperative housing association shall also be classified as Class 1 Property so long as at least 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
(iv) The improved real property is the subject of a probate proceeding or title to the improved real property is the subject of litigation.
(D) Unimproved real property which abuts improved and occupied residential real property qualified as Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the improved and occupied residential real property which it abuts have common ownership.
(iii) The owner of the unimproved real property also owns the Class 1 improved and occupied residential real property separated by the alley from the unimproved real property.
(B) Improved residential real property which is owned by a cooperative housing association shall also be classified as Class 2 Property so long as less than 50% of the dwelling units are occupied by the shareholders or members of the cooperative housing association.
(C) Improved and occupied multifamily residential real property which contains more than 5 dwelling units and is used exclusively for nontransient purposes shall also be classified as Class 2 Property.
(D) Unimproved real property which abuts improved and occupied residential real property qualified as Class 2 Property shall be classified as Class 2 Property if the unimproved real property and the improved and occupied residential real property which it abuts have common ownership.
(iii) The owner of the unimproved real property also owns the Class 2 improved and occupied residential real property separated by the alley from the unimproved real property.
(iv) An application for a necessary approval for development of the improved real property is pending, as of September 30 of the preceding tax year, before the Board of Zoning Adjustment, the Zoning Commission, the Commission of Fine Arts, the Historic Preservation Review Board, or the National Capital Planning Commission.
(G) Improved real property described in paragraph (1)(C) of this subsection.
(A) Class 3 Property shall be comprised of improved and occupied commercial real property, including hotels, motels, inns, or any other place, which is regularly used for the purpose of furnishing rooms, lodgings, or accommodations to transients.
(B) For purposes of subparagraph (A) of this paragraph, the term “transient” means a person who is merely sojourning in the District, including a person who is visiting for a few days, or comes to the District to perform some special service or attend some special event. Any person who is furnished accommodations for a period of 90 consecutive days or more shall no longer be considered a transient, but shall be considered a permanent resident of the hotel, motel, or inn.
(4) Class 4 Property. — Class 4 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property or Class 3 Property.
(B) Improved residential real property that is owned by a cooperative housing association shall also be classified as Class 1 Property.
(iii) The owner of the unimproved real property also owns the Class 1 Property separated by the alley from the unimproved real property.
(2) Class 2 Property. — Class 2 Property shall be comprised of all real property which is not Class 1 Property.
(B) Unimproved real property which abuts Class 1 Property shall be classified as Class 1 Property if the unimproved real property and the Class 1 Property have common ownership.
(xii) The unimproved real property is encumbered by a deed of trust that was recorded during the 24 months preceding the current tax year.
(E) Real property owned by a qualifying nonprofit housing organization under § 47-3505(a) shall be classified as Class 1 property.
(3)(A) Class 2 Property shall be comprised of commercial real property that is improved and occupied.
(B) Unimproved real property which abuts Class 2 Property shall be classified as Class 2 Property if the unimproved real property and the Class 2 Property have common ownership.
(iv) Completion of environmental assessment or mitigation studies prepared in conjunction with the District of Columbia.
(iii) The owner of the unimproved real property also owns the Class 2 Property separated by the alley from the unimproved real property.
(4) Class 3 Property shall be comprised of all real property which cannot be classified as either Class 1 Property or Class 2 Property.
(2)(A) Except as otherwise provided in this paragraph, Class 1 Property shall be comprised of residential real property that is improved and used exclusively for nontransient residential dwelling purposes; provided, that the improved and nontransient real property shall not be classified as Class 1 Property if it appears on the list compiled under § 42-3131.16.
(B) Unimproved real property benefiting from an exemption under subsection (c-6)(2)(C) of this section on December 27, 2006 shall continue to benefit from the exemption and be classified as Class 1 Property for the duration permitted under that subsection; provided, that the exemption shall not be valid after September 30, 2007; provided further, that the unimproved real property may qualify for an exemption in effect after December 28, 2006 and subject to the time restriction and exclusion set forth in subparagraph (E)(ii)(II) of this paragraph.
(C) Real property used as a parking lot shall be classified as Class 1 Property if it appertains to improved Class 1 Property and if each approval required from the District government for use as a parking lot has been obtained.
(D) Unimproved real property which abuts Class 1 Property shall be classified as Class 1 Property if the real property and the Class 1 Property have common ownership.
(VI) For a period not to exceed 12 months, the real property is encumbered by a deed of trust that was recorded during the 12 months preceding the current tax year.
(ii)(I) Classification of unimproved real property as Class 1 Property pursuant to sub-subparagraph (i)(I), (II), (III), or (IV) of this subparagraph shall not exceed 3 tax years under the same, substantially similar, or related ownership.
(II) Notwithstanding sub-sub-subparagraph (I) of this sub-subparagraph, unimproved real property under the same, substantially similar, or related ownership that qualified for and benefited from an exemption under sub-subparagraph (i) of this subparagraph or under subsection (c-6)(2)(C) or (c-6)(2)(E) of this section, other than under sub-subparagraph (i)(V) or (VI) of this subparagraph or a similar provision of subsection (c-6)(2)(C), for 3 or more tax years shall no longer be classified as Class 1 Property beginning in tax year 2008.
(III) For purposes of this sub-subparagraph, ownership shall be related if a deduction for a loss from the sale or exchange of properties between taxpayers would be disallowed under section 267 of the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 78; 26 U.S.C. § 267); provided, that the exclusion under section 267(a)(1) for a loss in a distribution in a complete liquidation shall not apply.
(iii) The real property and the Class 1 Property separated by the alley from the real property have common ownership.
(3)(A) Except as otherwise provided in this paragraph, Class 2 Property shall be comprised of improved commercial real property; provided, that such improved real property shall not be classified as Class 2 Property if it appears on the list compiled under § 42-3131.16.
(B) Unimproved real property benefiting from an exemption under subsection (c-6)(3)(C) of this section on December 27, 2006 shall continue to benefit from the exemption and be classified as Class 2 Property for the duration permitted under subsection (c-6)(3)(c) of this section; provided, that the exemption shall not be valid after September 30, 2007; provided further, that the unimproved real property may qualify for an exemption in effect after December 28, 2006 and subject to the time restriction and exclusion set forth in subparagraph (E)(ii)(II) of this paragraph.
(C) Real property used as a parking lot shall be classified as Class 2 Property if each approval required from the District government for use as a parking lot has been obtained.
(D) Unimproved real property which abuts Class 2 Property shall be classified as Class 2 Property if the real property and the Class 2 Property have common ownership.
(ii)(I) Classification of unimproved real property as Class 2 Property pursuant to sub-subparagraph (i)(I), (II), or (III) of this subparagraph shall not exceed 3 tax years under the same, substantially similar, or related ownership.
(II) Notwithstanding sub-sub-subparagraph (I) of this sub-subparagraph, unimproved real property under the same, substantially similar, or related ownership that qualified for and benefited from an exemption under sub-subparagraph (i) of this subparagraph or under subsection (c-6)(3)(C) of this section, other than under sub-subparagraph (i)(IV) or (V) of this subparagraph or under a similar provision of subsection (c-6)(3)(C) of this section, for 3 or more tax years shall no longer be classified as Class 2 Property beginning in tax year 2008.
(iii) The real property and the Class 2 Property separated by the alley from the real property have common ownership.
(4) Class 3 Property shall be comprised of all real property which cannot be classified as Class 1 Property or Class 2 Property.
(2)(A) Except as otherwise provided in this paragraph and subject to paragraphs (4) and (5) of this subsection, Class 1 Property shall be comprised of residential real property that is improved and its legal use (or in the absence of use, its highest and best permitted legal use) is for nontransient residential dwelling purposes.
(B) Unimproved real property located within a zone designated as residential shall be classified as Class 1 Property.
(D) Unimproved real property that abuts Class 1 Property shall be classified as Class 1 Property if the real property and the Class 1 Property have common ownership.
(3) Class 2 Property shall be comprised of all real property which is not Class 1 Property, Class 3 Property, or Class 4 Property.
(4)(A) Class 3 Property shall be comprised of all improved real property that appears on the list compiled under § 42-3131.16.
(B) The Office of Tax and Revenue may request the Mayor to inspect the improved real property to determine whether the property is correctly included on the list compiled under § 42-3131.16.
(5)(A) Class 4 Property shall be comprised of all improved real property that appears on the list compiled under § 42-3131.17.
(B) The Office of Tax and Revenue may request the Mayor to inspect the improved real property to determine whether the property is correctly included on the list compiled under § 42-3131.17.
(1) The term “condominium” means the ownership of a single dwelling unit in a horizontal property regime as that term is used in § 42-2003.
(2) The term “cooperative housing association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a single dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.
(3) The term “dwelling unit” means any room or group of rooms forming a single unit which is used for living, sleeping, and the preparation and eating of meals.
(4) The term “nontransient” means occupancy of a dwelling unit or units by any person for a period of more than 5 consecutive days during any 1 stay in such unit.
(4A) The determination that real property belongs on a list compiled under § 42-3131.16 or § 42-3131.17 (and, indirectly, its Class 3 or 4 Property classification) shall only be appealed as prescribed under § 42-3131.15, notwithstanding any other provision of law. A notice of final determination by the Mayor shall be a prerequisite before an appeal to the Real Property Tax Appeals Commission for the District of Columbia may be taken.
(4B) The classification of Class 3 or 4 Property in the notice of proposed assessment under § 47-824 and § 47-829 shall not be appealed under the provisions applicable to the appeal of such notice and any statement in such notice that the real property shall be classified as other than Class 3 or 4 Property shall not be effective, notwithstanding any other provision of law.
(III) Penalty and interest as prescribed under § 47-811(c) shall be assessed beginning 30 days after the date of the real property tax bill that issues after any administrative appeals have been exhausted.
(ii) Whenever improved real property that appears on a list compiled under § 42-3131.16 or § 42-3131.17 shall cease to be Class 3 or Class 4 Property, the owner shall notify the Department of Consumer and Regulatory Affairs within 30 days after the change in the manner as may be prescribed by the Mayor. If the request for a change in classification is approved, the change in classification of the real property from Class 3 Property shall be retroactive to the half tax year when the Department of Consumer and Regulatory Affairs was so notified. If the request is denied, the owner shall have a right to administrative review of the determination as provided under § 42-3131.15.
(B) Notwithstanding subparagraph (A-i) of this paragraph, if the real property is transferred and continued to qualify for the classification 30 days or less before the date of execution of the deed of transfer, the grantor shall not be required to notify the applicable agency of the change in classification.
(C) If the tax is paid within 30 days of the corresponding bill, timely notification of the change in classification shall preclude assessment of penalty and interest.
(6) If Class 3 Property or Class 4 Property changes classification during the period October 1 through March 31 of the tax year, the Class 3 Property or Class 4 Property shall be taxed at the rate of the new classification for the entire tax year. If Class 3 Property or Class 4 Property changes classification during the period April 1 through September 30, the Class 3 Property or Class 4 Property shall be taxed at the rate of the new classification for the second installment only.
(7)(A) The Mayor may contract with a collection agency inside or outside of the District to verify the contents of any filings and returns and the eligibility of the real property to a classification under this section.
(B) All funds collected by the collection agency and belonging to the District shall be remitted to the Mayor not less than once a month. Forms to be utilized for the remittances may be prescribed by the Mayor. The Mayor may require that the collection agency furnish a bond securing compliance with the provisions of this paragraph and the contract with the District.
(ii) The collection agency may be remunerated by fee, percentage of taxes collected, or both.
(D) Notwithstanding any other provision contained in this title, confidential information related to the owner of the real property may be provided to a collection agency for purposes of collecting a delinquent tax under this section. If the information is provided to a collection agency under this paragraph, the collection agency shall not disclose the information to a third party, other than the owner (or his or her representative), unless the Mayor would be authorized by law to make the disclosure. A collection agency, or employee of a collection agency, violating the provisions of this subsection shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned for not more than 180 days, or both. All prosecutions under this paragraph shall be brought in the Superior Court of the District of Columbia on information by the Attorney General for the District of Columbia in the name of the District of Columbia.
(1) If the real property was transferred, the grantor shall be personally liable for the amount of the delinquent real property tax which was not paid timely during the period when the grantor owned the real property, together with interest and penalty at the same rate as provided in this chapter for the late payment of real property tax. The tax shall be considered due on the date that the total amount of real property tax was due but unpaid because of the erroneous or improper classification, and shall be collected in the manner prescribed under Chapter 44.
(2) Notwithstanding paragraph (1) of this subsection, if the real property was transferred and the grantee failed to record timely a deed under § 47-1431, the real property shall be liable for the amount of the delinquent real property tax which was not paid timely, together with interest and penalty as provided in this chapter for the late payment of real property tax.
(3) In all other cases, the real property shall be liable for the amount of the delinquent real property tax which was not paid timely, together with interest and penalty as provided in this chapter for the late payment of real property tax.
(f)(1) Commencing with the property tax year beginning July 1, 1980, and ending June 30, 1981, and for each tax year thereafter, when the uses of real property fall within more than 1 of the classes enumerated in this section, the total assessed value of the property shall be apportioned into the appropriate classes of real property as defined in this section, and each of the areas resulting from the apportionment shall be taxed at the appropriate real property tax rate.
(2) For purposes of this subsection, the Mayor shall devise a method for apportioning, by class, real property whose uses fall within more than 1 class. The Mayor may require an owner of real property to submit, at a time and in a form prescribed, such information relating to the uses of property as in the Mayor’s judgment will assist in the apportionment of property by class for real property classification purposes as required by this section.
This section is referenced in § 2-1215.51, § 2-1215.52, § 6-1503, § 34-1551, § 42-1102, § 42-3131.06, § 42-3131.16, § 47-812, § 47-815, § 47-820, § 47-823, § 47-825.01a, § 47-829, § 47-830, § 47-845, § 47-845.03, § 47-849, § 47-850.02, § 47-857.01, § 47-859.01, § 47-863, § 47-871, § 47-1005.01, § 47-3504, and § 50-2511.
D.C. Law 13-38, in subsec. (c-3), substituted as the description of Class 4 Property “Class 4 Property shall be comprised of all real property which is not Class 1 Property or Class 2 Property or Class 3 Property.” for “Class 4 Property shall be comprised of all real property, which is not Class 1 Property, Class 2 Property or Class 3 Property.”; added subsecs. (c-4) and (c-5); in subsec. (d) struck the phrase “For the purposes of subsections (b), (c), (c-1), (c-2), and (c-3)” and inserted the phrase “For the purposes of subsections (b), (c), (c-1), (c-2), (c-3), and (c-4)” in its place; in subsec. (d-1) struck in the introduction “For the purposes of subsection (c-3)” and inserted the phrase “For the purposes of subsections (c-3) and (c-4)” in its place; in subsec. (d)(6) struck the phrase “in accordance with the provisions of subsection (c-3)” and inserted the phrase “in accordance with the provisions of subsections (c-3) and (c-4)” in its place; in subsec. (e)(1) struck the phrase “classification of real property under subsections (b), (c), (c-1), (c-2), and (c-3)” and inserted the phrase “classification of real property under subsections (b), (c), (c-1), (c-2), (c-3), and (c-4)” in its place; and, in subsec. (f)(1) struck the phrase “subsections (c), (c-1), (c-2), and (c-3)”, wherever it appears, and inserted the phrase “subsections (c), (c-1), (c-2), (c-3), and (c-4)” in its place.
D.C. Law 13-305, in subsecs. (c-3) and (c-4), substituted “September 30” for “June 30” wherever it appeared.
D.C. Law 14-147, repealed subsec. (c-3)(5); amended subsec. (d-1) by repealing par. (2), rewriting pars. (5) and (6), and adding par. (7); added subsec. (d-2); and repealed subsec. (e).
D.C. Law 14-307, in subsec. (c-4), substituted “For the real property tax year beginning October 1, 2001, and ending September 30, 2002” for “Except as provided by subsection (c-5) of this section, for the property tax year beginning October 1, 2001, and ending September 1, 2002, and for each subsequent tax year”; repealed subsec. (c-5); added subsec. (c-6); in subsec. (d), substituted “purposes” for “purposes of subsections (b), (c), (c-1), (c-2), (c-3), and (c-4)”, and added par. (5); in subsec. (d-1), substituted “purposes of this section” for “purposes of (c-3) and (c-4) of this section” in the lead-in text, repealed par. (1), rewrote par. (3), added par. (3A), repealed par. (4), and deleted the last sentence in par. (5)(A); and, in subsec. (f)(1), deleted “subsections (c), (c-1), (c-2), (c-3), and (c-4) of” both times it appears.
D.C. Law 15-148 rewrote subsec. (c-6).
D.C. Law 15-354 substituted “Attorney General for the District of Columbia” for “Corporation Counsel”; and validated a previously made technical correction in subsec. (d-1)(3A)(B)(iii).
D.C. Law 16-33, added subsec. (c-6)(2)(E).
D.C. Law 17-216, in subsec. (c-6)(1), substituted “tax years 2003 through 2006” for “the real property tax year beginning October 1, 2002, and ending September 30, 2003, and for each subsequent tax year”; added subsecs. (c-7), (d-1)(4)(A), (B); repealed subsecs. (d)(5) and (d-1)(3), (5)(a-i); rewrote subsecs. (d-1)(3A)(A), (5); in subsec. (d-1)(6), substituted “Class 3 Property” for “real property”; and, in subsec. (d-2), substituted “a change in classification to Class 3 Property” for “an erroneous or improper classification”.
D.C. Law 18-111 added subsec. (c-8).
D.C. Law 18-223 rewrote subsecs. (c-8) and (d-1); and, in subsec. (d-2), substituted “Class 3 Property or Class 4” for “Class 3”.
D.C. Law 18-363, in subsec. (d-1)(4A), substituted “Real Property Tax Appeals Commission for the District of Columbia” for “Board of Real Property Assessments and Appeals”.
Economic development zone incentives, classification of improved real property, see § 6-1503.
Lower income homeownership tax abatement, shared equity financing agreements, reclassification of real property under agreements not meeting statutory requirements, see § 47-3504.
Parking districts, real property owners authorized to petition for parking district, see § 50-2511.
For temporary (90 day) amendment of section, see § 2(a) of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-21, March 16, 2001, 48 DCR 2703).
For temporary (90 day) amendment of section, see § 2(e), (f) 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 §§ 2(b), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) amendment of section, see § 2(b) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
For temporary (90 day) amendment of section, see § 102(b) of Tax Parity Rates and Unincorporated Business Franchise Tax Rate Clarification Emergency Act of 2002 (D.C. Act 14-309, March 25, 2002, 49 DCR 3416).
For temporary (90 day) amendment of section, see §§ 1303(b) and 1304 of Fiscal Year 2003 Budget Support Amendment Emergency Act of 2002 (D.C. Act 14-544, December 4, 2002, 49 DCR 11700).
For temporary (90 day) amendment of section, see § 2 of Real Property Classification Clarification Emergency Act of 2002 (D.C. Act 14-547, December 17, 2002, 50 DCR 216).
For temporary (90 day) amendment of section, see §§ 1303(b) and 1304 of the Fiscal Year 2003 Budget Support Amendment Congressional Review Emergency Act of 2003 (D.C. Act 15-27, February 24, 2003, 50 DCR 2151).
For temporary (90 day) amendment of section, see § 2 of the Real Property Classification Clarification Congressional Review Emergency Act of 2003 (D.C. Act 15-35, March 24, 2003, 50 DCR 2570).
For temporary (90 day) amendment of section, see §§ 1303(b) and 1304 of Fiscal Year 2003 Budget Support Amendment Second Congressional Review Emergency Act of 2003 (D.C. Act 15-103, June 20, 2003, 50 DCR 5499).
For temporary (90 day) amendment of section, see § 2 of Real Property Classification Clarification Emergency Act of 2003 (D.C. Act 15-228, November 25, 2003, 50 DCR 10714).
For temporary (90 day) amendment of section, see §§ 1281(a)(1), 1282, 1283 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).
For temporary (90 day) amendment of section, see § 4(a) of Nuisance Properties Abatement Reform and Real Property Classification Emergency Amendment Act of 2006 (D.C. Act 16-586, December 28, 2006, 54 DCR 353).
For temporary (90 day) amendment of section, see § 4(a) of Nuisance Properties Abatement Reform and Real Property Classification Emergency Amendment Act of 2007 (D.C. Act 17-173, November 2, 2007, 54 DCR 11204).
For temporary (90 day) amendment of section, see § 4(a) of Nuisance Properties Abatement Reform and Real Property Classification Congressional Review Emergency Act of 2008 (D.C. Act 17-436, July 16, 2008, 55 DCR 8272).
For temporary (90 day) amendment of section, see § 7102 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) amendment of section, see § 7102 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 3, of Real Property Tax Reform Emergency Amendment Act of 2009 (D.C. Act 18-313, February 22, 2010, 57 DCR 1645).
For temporary (90 day) amendment of section, see § 2043(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (225 day) amendment of section, see § 2(a) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-4, June 13, 2001, law notification 48 DCR 5912).
For temporary (225 day) amendment of section, see § 2(f), (g) 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).
For temporary (225 day) amendment of section, see § 2(b) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
For temporary (225 day) amendment of section, see § 102(b) of Tax Parity Rates and Unincorporated Business Franchise Tax Rate Clarification Temporary Act of 2002 (D.C. Law 14-163, June 25, 2002, law notification 49 DCR 6499).
For temporary (225 day) amendment of section, see § 2 of Real Property Classification Clarification Temporary Act of 2002 (D.C. Law 14-275, April 2, 2003, law notification 50 DCR 3374).
For temporary (225 day) amendment of section, see § 2 of Real Property Classification Clarification Temporary Act of 2003 (D.C. Law 15-95, March 10, 2004, law notification 51 DCR 3615).
Section 4(a) of D.C. Law 16-259, amended this section.
Section 4(a) of D.C. Law 17-102 amended this section.
Section 7(b) of D.C. Law 17-102 provides that the act shall expire after 225 days of its having taken effect.
Section 3 of D.C. Law 18-153 amended (c-8).
Section 6(b) of D.C. Law 18-153 provided that the act shall expire after 225 days of its having taken effect.
Short title of subtitle HH of title I of Law 16-33: Section 1280 of D.C. Law 16-33 provided that subtitle HH of title I of the act may be cited as the Affordable Housing Preservation Tax Assessment Act of 2005.
Mayor authorized to issue rules: Section 4 of D.C. Law 8-146 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2 issue proposed rules to implement the provisions of this act. The proposed rules shall be submitted to the Council no later than June 15, 1990, for a 30-day period of review. If the Council does not approve or disapprove the proposed rules, in whole or in part by resolution within this 30-day review period, the proposed rules shall be deemed approved.
Section 4 of D.C. Law 8-160 provided that the Mayor shall, pursuant to subtitle I of Chapter 5 of Title 2 issue proposed rules to implement the provisions of the District of Columbia Real Property Tax Reclassification Amendment Act of 1990. The proposed rules shall be submitted to the Council for a 60-day period of review, excluding Saturdays, Sundays, legal holidays, and days of Council recess. If the Council does not approve or disapprove the proposed rules, in whole or in part, by resolution within this 60-day review period, the proposed rules shall be deemed approved. Nothing in this section shall affect any requirements imposed upon the Mayor by subtitle I of Chapter 5 of Title 2.
Mayor authorized to issue rules: See Historical and Statutory Notes following § 47-812.
Delegation of authority under D.C. Act 8-203, the D.C. Real Property Tax Reclassification Amendment Emergency Act of 1990, see Mayor’s Order 90-86, June 15, 1990.
Delegation of Authority under the Real Property Tax Reform Classification Emergency Amendment Act of 2009, see Mayor’s Order 2009-212, December 8, 2009 ( 56 DCR 9349).

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