reglab/housing_qa huggingface dataset:
DC Code § 47-835 (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|§ 47-835. Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor

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.  (Mar. 1, 1921, 41 Stat. 1196, ch. 95, § 5; Mar. 17, 1993, D.C. Law 9-241, § 5, 40 DCR 629; May 16, 1995, D.C. Law 10-255, § 43, 41 DCR 5193; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(8), 58 DCR 963.)  Prior Codifications 1981 Ed., § 47-835. 1973 Ed., § 47-717. Effect of Amendments D.C. Law 18-363 substituted “Board of Real Property Assessments and Appeals, prescribed by § 47-825.01a” for “Board of Real Property Assessments and Appeals as prescribed by § 47-825.01”. References in Text Pursuant to the Office of the Chief Financial Officer’s “Notice of Public Interest” published in the April 18, 1997, issue of the District of Columbia Register ( 44 DCR 2345) the Office of Tax and Revenue assumed all of the duties and functions previously performed by the Department of Finance and Revenue, as set forth in Commissioner’s Order 69-96, dated March 7, 1969. This action was made effective January 22, 1997, nunc pro tunc. Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413. Board of Assistant Assessors abolished: See Historical and Statutory Notes following § 47-602. Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided: “Sec. 3a. Applicability; transition. “(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia. “(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”
DC Code § 47-836 (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|§ 47-836. Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio

The property owned or occupied by the Washington Terminal Company, or by the Philadelphia, Baltimore and Washington Railroad Company, or by the Baltimore and Ohio Railroad Company under authority of this Act, or otherwise, together with the improvements that may be put thereon, shall be subject to taxation in the District of Columbia in the same manner and to the same extent as other property in the District, and all tracks and sidings shall be taxed as real estate; provided, that no assessment, valuation, or tax shall be made, laid, or levied on the stations, terminals, and lines of railroad located, constructed, or maintained under the authority of this act, in excess of that which would or could be lawfully made, laid, or levied if said stations, terminals, and lines of railroad were located, constructed, and maintained without the use of bridges, tunnels, viaducts, retaining walls, or other structures necessary or properly employed to elevate or to depress the same as required by this Act; it being the true intent and meaning hereof that the lines of railroad and terminals hereby authorized shall be assessed and valued for the purpose of taxation and taxed on the same basis as if the same were not constructed and maintained by means of such bridges, tunnels, viaducts, retaining walls, and other structures; provided, that such portions of the terminal structure or viaduct as may be constructed and used for storage or like commercial purpose shall be subject to taxation in the same manner as other property in the District of Columbia.  (Feb. 28, 1903, 32 Stat. 914, ch. 856, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-836. 1973 Ed., § 47-718. References in Text “This Act,” referred to near the beginning and twice in the first proviso of this section, means 32 Stat. 909, ch. 856, approved February 28, 1903.
DC Code § 47-837 (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|§ 47-837. Railroad companies — Baltimore and Ohio or Washington Terminal

The property occupied by the Baltimore and Ohio Railroad Company, or by the Washington Terminal Company, under authority of this act, together with the improvements which may be put thereon, shall be subject to tax by the District of Columbia the same as other property in the District of Columbia; provided, that no assessment, valuation, or tax shall be made or levied on the railroad or terminals located, constructed, or maintained under the authority of this Act, in excess of that which would or could be lawfully made, laid, or levied if said railroad and terminals were so located, constructed, and maintained without the use of bridges, viaducts, retaining walls, and other structures necessary or properly employed to elevate the same as required by this Act, it being the true intent and meaning hereof that the railroad and terminals hereby authorized shall be assessed and valued for purposes of taxation and taxed on the same basis as if the same were not constructed and maintained by means of such bridges, viaducts, retaining walls, and other structures.  (Feb. 12, 1901, 31 Stat. 779, ch. 354, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-837. 1973 Ed., § 47-719. References in Text “This Act,” referred to near the beginning and twice in the proviso in this section, means 31 Stat. 774, ch. 354, approved February 12, 1901.
DC Code § 47-838 (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|§ 47-838. Railroad companies — Baltimore and Potomac

The property occupied by the Baltimore and Potomac Railroad Company under authority of this section, together with the improvements which may be put thereon, shall be subject to tax by the District of Columbia the same as other property in the District of Columbia; provided, that no assessment, valuation, or tax shall be made, laid, or levied on the Baltimore and Potomac Railroad Company on account of any bridges, tunnels, elevated tracks, or subway which shall be located, constructed, or maintained under the authority of this act, and forming part of said railroad, in excess of that which would or could be lawfully made, laid, or levied if said railroad was wholly located and constructed on the surface of the ground; it being the true intent and meaning hereof that any such bridges, tunnels, elevated tracks, or subway forming a part of said railroad shall be assessed and valued for purposes of taxation and taxed on the same basis as any other equal portion of railroad situated within the said District of Columbia not constructed on, in, through, or upon any such bridges, tunnels, elevated tracks, or subway.  (Feb. 12, 1901, 31 Stat. 773, ch. 353, § 14; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-838. 1973 Ed., § 47-720. References in Text “This Act,” referred to in the proviso in this section, means 31 Stat. 773, ch. 353, approved February 12, 1901.
DC Code § 47-839 (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|§ 47-839. Reassessment powers and duties of Mayor

The Mayor of the District of Columbia is hereby authorized and directed, in all cases where general taxes or assessments for local improvements in the District of Columbia may be quashed, set aside, or declared void by the Superior Court of the District of Columbia, by reason of an imperfect or erroneous description of the lot or parcel of ground against which the same shall have been levied by reason of such tax or assessment not having been authenticated by the proper officer, or of a defective return of service of notice, or for any technical reason other than the right of the public authorities to levy the tax or make the improvement in respect of which the assessment was levied, to reassess the lot or parcel of ground in respect of such general taxes or the improvement mentioned in such defective assessment, with power to collect the same according to existing laws relating to the collection of assessments and taxes; provided, that in cases where such taxes or assessments shall be quashed or declared void by said Court for the reasons hereinbefore stated, the reassessment herein provided for shall be made within 90 days after the judgment or decree of said Court quashing or setting aside such taxes or assessments and any amount theretofore paid upon an assessment which has been declared void shall be credited the owner upon the reassessment made under the provision of this section.  (Apr. 24, 1896, 29 Stat. 98, ch. 123; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(46); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-839. 1973 Ed., § 47-721.
DC Code § 47-840 (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|§ 47-840. Valuation of federal property — Real estate included; return to Congress

There shall be a valuation taken of all real estate belonging to the United States in the District, except the public buildings, and the grounds which have been dedicated to the public use as parks and squares, at least once in 5 years, and return thereof shall be made by the Commissioner of the District of Columbia to the President of the Senate and Speaker of the House of Representatives on the first day of the session of Congress held after such valuation shall be taken.  (R.S., D.C., § 138; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-840. 1973 Ed., § 47-722.
DC Code § 47-841 (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|§ 47-841. Valuation of federal property — Secretary of Interior to designate persons and regulations

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.  (R.S., D.C., § 139; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-841. 1973 Ed., § 47-723.
DC Code § 47-842 (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|§ 47-842. Historic property tax relief — Assessment of officially designated buildings

For certain officially designated historic buildings in the District, the Mayor shall, in addition to assessing at full market value, assess land and improvement on the basis of current use and structures of the buildings, which latter assessment, if it is less than full market value, shall be the basis of tax liability to the District.  (Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 432; Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(c); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-842. 1973 Ed., § 47-652.
DC Code § 47-843 (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|§ 47-843. Historic property tax relief — Eligibility

To be eligible for historic property tax relief, real property must be a historic building designated by the Joint Committee on Landmarks of the National Capital and, in addition, must be approved by the Mayor under § 47-844.  (Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 433; Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-843. 1973 Ed., § 47-653.
DC Code § 47-844 (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|§ 47-844. Historic property tax relief — Agreements for maintenance and use of buildings

The Council may provide that the owners of historic buildings which have been so designated by the Joint Committee on Landmarks of the National Capital may enter into agreements with the government of the District of Columbia for periods of at least 20 years which will assure the continued maintenance of historic buildings in return for property tax relief. Such a provision shall, as a condition for tax relief, require reasonable assurance that such buildings will be used and properly maintained and such other conditions as the Council finds to be necessary to encourage the preservation of historic buildings. The Council shall also provide for the recovery of back taxes, with interest, which would have been due and payable in the absence of the exemption, if the conditions for such exemption are not fulfilled.  (Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 434; Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(e); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-844. 1973 Ed., § 47-654. Section References This section is referenced in § 47-843.
DC Code § 47-846 (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|§ 47-846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed]

Repealed.  (July 24, 1982, D.C. Law 4-128, § 3, 29 DCR 2401.)  Prior Codifications 1981 Ed., § 47-846.
DC Code § 47-846.01 (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|§ 47-846.01. Deferral or forgiveness of property tax

The Mayor may defer or forgive, in whole or in part, any property tax owed to the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503.  (Sept. 3, 1974, Pub. L. 93-407, title IV, § 436a; as added Oct. 20, 1988, D.C. Law 7-177, § 6(b), 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-846.1. Emergency Legislation For temporary (90 day) amendment of section, see § 2 of Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2009 (D.C. Act 18-48, April 27, 2009, 56 DCR 3579). For temporary (90 day) amendment of section, see § 2 of H Street, N.E. Small Business Streetscape Construction Real Property Tax Deferral Emergency Act of 2010 (D.C. Act 18-341, March 22, 2010, 57 DCR 2850). Temporary Legislation Section 2 of D.C. Law 18-27 designated the existing test as subsec. (a) and added subsec. (b) to read as follows: “(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2009, all the first half billing of real property taxes for tax year 2009 owed to the District of Columbia by a small business located within an active streetscape construction corridor on all the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.; all the city blocks of 7th Street, S.E., between North Carolina Avenue, S.E., and Pennsylvania Avenue, S.E.; and all the city blocks of 12th Street, N.E., between Michigan Avenue, N.E., and Monroe Street, N.E.” Section 4(b) of D.C. Law 18-27 provided that the act shall expire after 225 days of its having taken effect. Section 2 of D.C. Law 18-178 designated the existing text as subsec. (a); and added subsec. (b) to read as follows: “(b) Upon application, the Mayor shall defer, without penalty, until September 15, 2010, all the first half billing of real property tax for tax year 2010 owed to the District of Columbia with respect to any small commercial businesses located within an active streetscape construction corridor for the city blocks of H Street, N.E., between 3rd Street, N.E., and 15th Street, N.E.”. Section 4(a) of D.C. Law 18-178 provided that the act shall expire after 225 days of its having taken effect. Editor's Notes Mayor authorized to issue rules: Section 13 of D.C. Law 7-177 provided that the Mayor shall issue rules to implement the provisions of the act.
DC Code § 47-847 (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|§ 47-847. Sale of tax delinquent property — Issuance of deed to District; redemption

(a) Notwithstanding any other provision of law, whenever any real property in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Columbia, and 6 months or more have elapsed since such property was bid off as aforesaid, and the same has not been redeemed as provided by law, the Mayor of the District may enforce the lien of the District for taxes or other assessments on such real property by ordering that a deed in fee simple to such property be issued by the Mayor of the District of Columbia to the District of Columbia, and up to the time of the issuance of the deed such property may be redeemed by the owner or other person having an interest therein by the payment of all taxes or assessments due the District of Columbia upon said property, and all legal penalties, interests and costs thereon, together with such other expenses and costs, including costs of publication, as may have been incurred by the District. (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.  (Sept. 3, 1974, 88 Stat. 1059, Pub. L. 93-407, title IV, § 437; Aug. 9, 1986, D.C. Law 6-135, § 14(e), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31,§ 5(e), 36 DCR 4750; Sept. 26, 1995, D.C. Law 11-52, § 104(c), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-847. 1973 Ed., § 47-657. Section References This section is referenced in § 42-2104, § 42-2105.01, § 47-848, and § 47-1205. Cross References District of Columbia administration, purchasing and contracting procedures, exemptions, see § 2-303.20. Homestead Housing Preservation Program, transfer of properties acquired under this section, see § 42-2104. Litter control, fines and penalties, liens on real property, see § 8-807. Real property tax sales, notice to record owner and public auction, see § 47-1301. Special assessments, nuisance abatement, delinquencies, see § 47-1205. Delegation of Authority Delegation of Mayor’s Authority to Issue Tax Deeds to the District of Columbia to the Deputy Mayor for Planning and Economic Development, see Mayor’s Order 2003-162, November 18, 2003 ( 50 DCR 10602). Delegation of Mayor’s Authority to Issue Tax Deeds Pursuant to the Mayor’s Authority under D.C. Official Code § 47-847 to the Chief Property Management Officer, see Mayor’s Order 2004-193, November 26, 2004 ( 51 DCR 11373). Delegation of Authority to the Director of the Department of Housing and Community Development, see Mayor’s Order 2007-209, September 27, 2007 ( 55 DCR 133).
DC Code § 47-848 (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|§ 47-848. Sale of tax delinquent property — Transference of ownership

The Council is hereby authorized to establish a program whereby title to properties acquired by tax sale pursuant to §§ 47-847 and 47-1303 may, for whatever consideration or sum it deems appropriate, be transferred to persons, nonprofit organizations or nonprofit developers, meeting criteria which shall be established by the Council, and who: (1) Guarantee to pay taxes on the property; (2) Live in the property for at least 5 years (for residential property owners), or maintain active ownership and legal possession of the property for at least 10 years and provide needed community services in the District for at least 10 years (for nonprofit organizations or developers); and (3) Give assurance of bringing the property into reasonable compliance with the building code in the District.  (Sept. 3, 1974, 88 Stat. 1059, Pub. L. 93-407, title IV, § 438; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 1999, D.C. Law 13-11, § 3(b), 46 DCR 5487; June 12, 2003, D.C. Law 14-310, § 14(b), 50 DCR 1092.)  Prior Codifications 1981 Ed., § 47-848. 1973 Ed., § 47-658. Section References This section is referenced in § 26-704 and § 26-1204. Effect of Amendments D.C. Law 13-11 provided alternatively to living on the property for 5 years that one “maintain active ownership and legal possession of the property for at least 10 years and provide needed community services in the District for at least 10 years (for nonprofit organizations or developers).” D.C. Law 14-310, in the introductory paragraph, substituted “§§ 47-847 and 47-1303” for “§ 47-847”. Cross References Financial institutions, application to conduct business, loan policies and homestead development programs, see § 26-704. Savings and loan association acquisitions, applications, loan policies and homestead development programs, see § 26-1204. Emergency Legislation For temporary (90 day) amendment of section, see §§ 3(d)(1) and 6(b) of the Redevelopment Land Agency Disposition Review Congressional Review Emergency Amendment Act of 2000 (D.C. Act 13-524, January 11, 2001, 48 DCR 624).