reglab/housing_qa huggingface dataset:
DC Code § 47-443 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter IV - Multistate Tax Compact|§ 47-443. Existing District tax laws and regulations not affected

Nothing contained in this subchapter shall be construed to repeal or otherwise limit the effectiveness of existing District of Columbia tax laws and regulations.  (July 18, 1981, D.C. Law 4-17, § 4, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(c), 60 DCR 12472.)  Prior Codifications 1981 Ed., § 47-443. Section References This section is referenced in § 47-392.02. Effect of Amendments The 2013 amendment by D.C. Law 20-61 deleted “for which there are no corresponding provisions in the Uniform Division of Income provisions contained in Article IV of the Multistate Compact in § 47-441” following “regulations.” Emergency Legislation For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) amendment of this section, see § 7342(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Short Title Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012.
DC Code § 47-444 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter IV - Multistate Tax Compact|§ 47-444. Audits

Article VIII of the Multistate Tax Compact, as set forth in § 47-441, shall be in full force and effect in and with respect to the District of Columbia.  (July 18, 1981, D.C. Law 4-17, § 5, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-444.
DC Code § 47-445 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter IV - Multistate Tax Compact|§ 47-445. Rules and regulations

The Chief Financial Officer is authorized to promulgate rules and regulations necessary for the efficient administration of this subchapter.  (July 18, 1981, D.C. Law 4-17, § 6, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 24, 2013, D.C. Law 20-61, § 7342(d), 60 DCR 12472.)  Prior Codifications 1981 Ed., § 47-445. Effect of Amendments The 2013 amendment by D.C. Law 20-61 substituted “Chief Financial Officer” for “Mayor.” Emergency Legislation For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). For temporary (90 days) amendment of this section, see § 7342(d) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827). For temporary (90 days) amendment of this section, see § 7342(d) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311). Temporary Legislation For temporary (225 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 12(d) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741). Short Title Section 7341 of D.C. Law 20-61 provided that Subtitle HH of Title VII of the act may be cited as the “Multistate Tax Compact Enactment and Clarification Act of 2013”. Editor's Notes Applicability of D.C. Law 20-61: Section 7343 of D.C. Law 20-61 provided that § 7342 of the act shall apply as for tax years beginning after December 31, 2012. Delegation of Authority Delegation of authority pursuant to Law 4-17, see Mayor’s Order 86-145, August 25, 1986.
DC Code § 47-446 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter IV - Multistate Tax Compact|§ 47-446. Implementation subject to appropriations. [Repealed]

Repealed.  (July 18, 1981, D.C. Law 4-17, § 7, 28 DCR 2368; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 3, 2010, D.C. Law 18-111, § 7008, 57 DCR 181.)  Prior Codifications 1981 Ed., § 47-446. Emergency Legislation For temporary (90 day) repeal, see § 7008 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) repeal, see § 7008 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
DC Code § 47-451 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-451. Amnesty. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 101, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-451. Editor's Notes Amnesty from tax liability for fiscal year beginning October 1, 1994.—For temporary authorization of the Mayor to provide amnesty to a taxpayer liable for the payment of a specific tax for which a return or report was required to be filed before October 1, 1994, see § 105 of D.C. Law 10-253. Section 1301(b) of D.C. Law 10-253 provided that the act shall expire on the 225th day of its having taken effect or upon the effective date of the Multiyear Budget Spending Reduction and Support Act of 1995, whichever occurs first.
DC Code § 47-452 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-452. Establishment and application; availability; publicity. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 201, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(i), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-452.
DC Code § 47-453 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-453. Interest. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 301, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-453. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-454 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-454. Substantial understatement penalty. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law, 6-209, § 302, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-454. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-455 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-455. Failure to file or pay penalty. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 303, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-455. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-456 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-456. Fraud penalty. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 304, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-456. Effective Dates Section 601(b) of D.C. Law 6-209 provided that Title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-457 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-457. Garnishment. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 305, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-457. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-458 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-458. Deficiencies; collection. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 306, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-458. Effective Dates Section 601(b) of D.C. Law 6-209 provided that title III and sections 401, 402, 404, 405 and 406 of the act shall take effect on October 1, 1987. Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
DC Code § 47-459 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-459. Rules. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-209, § 501, 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(j), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-459. Emergency Legislation For temporary (90 day) repeal of section, see § 12(d) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). Editor's Notes Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.” Delegation of Authority Delegation of authority under Law 6-209, see Mayor’s Order 87-104, April 23, 1987.
DC Code § 47-459.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter V - Amnesty|§ 47-459.01. Amnesty. [Repealed]

Repealed.  (Sept. 26, 1995, D.C. Law 11-52, § 105, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(k), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-459.1.
DC Code § 47-461 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 4 - Collection and Disbursement of Taxes|Subchapter VI - Tax Revision Commission|§ 47-461. Council findings

The Council of the District of Columbia finds that: (1) Many District residents and businesses are already overburdened by current taxation levels. (2) The health of the District’s tax base and its potential for economic growth require the maintenance of a competitive tax burden between the District and neighboring jurisdictions. (3) Present tax policies and laws are in need of evaluation with respect to their equitability, productivity, efficiency, and effect on economic growth; (4) New or broadened revenue sources must be explored as possible substitutes for current uncompetitive rates to meet the District’s revenue needs, but they must be evaluated carefully in terms of their equity and their effect on economic growth. (5) The last comprehensive study of District taxes occurred in 2014, and more recent tax changes have been somewhat piecemeal and sometimes made without regard to the system as a whole or knowledge of long-term effects.  (June 13, 1996, D.C. Law 11-143, § 2, 43 DCR 2170; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 14, 2011, D.C. Law 19-21, § 7062(a), 58 DCR 6226; Mar. 16, 2021, D.C. Law 23-200, § 2(a), 68 DCR 00120.)  Prior Codifications 1981 Ed., § 47-461. Effect of Amendments D.C. Law 19-21, in par. (5), substituted “in 1998” for “in 1977”. Short Title Short title: Section 7061 of D.C. Law 19-21 provided that subtitle G of title VII of the act may be cited as “Tax Revision Commission Reestablishment Act of 2011”.
DC Code § 47-801 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter I - General Provisions|§ 47-801. Declaration of purpose

It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives: (1) Equitable sharing of the financial burden of the government of the District of Columbia; (2) Full public information regarding assessments and appeal procedures; (3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia; (4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and (5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.  (Sept. 3, 1974, 88 Stat. 1051, Pub. L. 93-407, title IV, § 402; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-801. 1973 Ed., § 47-621. Section References This section is referenced in § 2-1215.02 and § 47-4625.
DC Code § 47-803 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter I - General Provisions|§ 47-803. Additional definitions

For the purposes of this chapter: (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.  (Mar. 3, 1979, D.C. Law 2-130, § 2, 25 DCR 2517; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-803. 1973 Ed., § 47-622.1. Section References This section is referenced in § 42-2301, § 47-858.01, and § 47-3503. Cross References 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. Editor's Notes 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.
DC Code § 47-804 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter I - General Provisions|§ 47-804. Service of notice

Notice shall be deemed to be properly served on the date when mailed by first class mail.  (June 9, 2001, D.C. Law 13-305, § 502(b)(2), 48 DCR 334.)  Emergency Legislation For temporary (90 day) amendment of section, see § 2(b)(2) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706). Temporary Legislation For temporary (225 day) addition of section, see § 2(c) 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).
DC Code § 47-811.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-811.01. Real property tax amnesty. [Repealed]

Repealed.  (Sept. 3, 1974, 88 Stat. 1052, Pub. L. 93-407, title IV, § 412a; as added Sept. 26, 1995, D.C. Law 11-52, § 104(b), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(d), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-811.1. Emergency Legislation For temporary (90 day) repeal of section, see § 2(d)(2) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706). Temporary Legislation For temporary (225 day) repeal of section, see § 2(e) 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).
DC Code § 47-811.04 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-811.04. Abatement of penalty and interest; compromise

The Mayor may: (1) In his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or (2) Compromise taxes levied under this chapter if there is reasonable doubt as to: (A) The liability of the real property or taxpayer; or (B) The collectibility of the tax; provided, that: (i) The real property shall be transferred to a new owner who is wholly unrelated to the owner; and (ii) Subordinate liens shall be released before the tax is compromised.  (Apr. 4, 2003, D.C. Law 14-282, § 11(g), 50 DCR 896.)  Emergency Legislation For temporary (90 day) addition of this section, see § 12(h) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) addition of this section, see § 12(h) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Temporary Legislation For temporary (225 day) addition of section, see § 12(h) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). For temporary (225 day) addition of section, see § 12(h) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
DC Code § 47-814 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 8 - Real Property Assessment and Tax|Subchapter II - Authority and Procedure to Establish Real Property Tax Rates|§ 47-814. Rules and regulations

The Mayor of the District of Columbia is authorized to promulgate such rules and regulations as may be necessary to carry out the provisions of this act.  (Nov. 20, 1979, D.C. Law 3-37, § 7, 26 DCR 1564; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-814. 1973 Ed., § 47-632.2. References in Text “This act”, referred to at the end of this section, is D.C. Law 3-37, the Real Property Tax Classifications Act for Tax Year 1980.