reglab/housing_qa huggingface dataset:
DC Code § 47-1099.08 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.08. Maime D. Lee, LLC; Lots 136 and 160, Parcel 124

(a) The real property located at 5101 Fort Totten Drive, N.E., (also known as 100 Gallatin Street, N.E.,), and described as Lots 136 and 160, Parcel 124, ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or leased by Maime D. Lee, LLC, and is used, or, if vacant, held for use, by one or more District of Columbia public charter schools or Mary's Center for Maternal and Child Care, Inc. (b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease of the real property to Maime D. Lee, LLC, or an assignment or sublease of the leasehold interest in the real property by Maime D. Lee, LLC, to a District of Columbia public charter school or a sublease by a District of Columbia public charter school to Mary's Center for Maternal and Child Care, Inc., or a deed of trust or other security instrument with respect to the real property granted by Maime D. Lee, LLC, to a lender, shall be exempt from the tax imposed by by § 42-1103 and § 47-903. (c) This section shall apply as of November 25, 2015.  (Feb. 21, 2020, D.C. Law 23-53, § 2(b), 67 DCR 25.)
DC Code § 47-1099.09 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.09. National League of American Pen Women; Lot 0825, Square 0158

(a) The real property located at 1300 17th Street, N.W., known for tax and assessment purposes as Lot 0825, Square 0158 ("Property") shall be exempt from real property taxation as long as the National League of American Pen Women is the owner and operator of the Property and [the Property] is used for the purposes and activities of the National League of Pen Women, subject to the provisions of §§ 47-1007 [and] 47-1009, but not § 47-1005. (b) The tax exemption provided by this section shall begin as of October 1, 2016.  (May 6, 2020, D.C. Law 23-89, § 2(b), 67 DCR 3518.)
DC Code § 47-1099.11 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 10 - Property Exempt from Taxation|§ 47-1099.11. Emory United Methodist Church; Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012

 *NOTE: This section was created by emergency legislation with identical permanent legislation that will become effective in January, 2022.*  (a) The real property described for assessment and taxation purposes as Square 2940, Lots 826, 828, 831, 832, 7007, 7008, 7009, 7010, 7011, and 7012 ("real property") shall be exempt from real property taxation and possessory interest taxation so long as the real property is: (1) Owned by Emory United Methodist Church or an entity controlled directly or indirectly by Emory United Methodist Church; (2) If leased, leased to Beacon Center QALICB, LLC, or a nonprofit organization, including Emory Beacon of Light; (3) If subleased, subleased to Beacon Center QALICB, LLC, or a nonprofit organization, including Emory United Methodist Church or Emory Beacon of Light; and (4) Used, or, if vacant, held for use, by Emory United Methodist Church, an entity controlled directly or indirectly by Emory United Methodist Church, Beacon Center QALICB, LLC, or a nonprofit organization, including Emory Beacon of Light, for affordable housing or community-serving purposes, such as a church, gymnasium, classroom, food pantry, community or incubator kitchen, immigration clinic, small-business services, restaurant staffed by returning citizens, youth leadership academy, or health clinic. (b) Any transfer, assignment, or other disposition of all or any portion of the real property, including a lease or sublease of the real property between Emory United Methodist Church or any entity controlled directly or indirectly by Emory United Methodist Church including Emory Beacon of Light, and Beacon Center QALICB, LLC, and any security interest instrument in the real property granted by Emory United Methodist Church, an entity controlled directly or indirectly by Emory United Methodist Church, or Beacon Center QALICB, LLC, shall be exempt from the tax imposed by §§ 42-1103 and 47-903.  (Aug. 23, 2021, D.C. Act 24-159, § 2102(b), 68 DCR 008602.)
DC Code § 47-1101 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]|§ 47-1101. Taxes and assessments — Annual statement to owner; installment payments; interest. [Repealed]

Repealed.  (Feb. 28, 1933, 47 Stat. 1347, ch. 130, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(d), 48 DCR 334; Oct. 3, 2001, D.C. Law 14-28, § 2002(i), 48 DCR 6981.)  Prior Codifications 1981 Ed., § 47-1101. 1973 Ed., § 47-901. Emergency Legislation For temporary (90 day) amendment of section, see § 4(d) 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) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). Temporary Legislation For temporary (225 day) amendment of section, see § 4(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). For temporary (225 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093). Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
DC Code § 47-1102 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]|§ 47-1102. Taxes and assessments — Extension of time of payment. [Repealed]

Repealed.  (Feb. 28, 1933, 47 Stat. 1348, ch. 130, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(e), 48 DCR 334; Oct. 3, 2001, D.C. Law 14-28, § 2002(i), 48 DCR 6981.)  Prior Codifications 1981 Ed., § 47-1102. 1973 Ed., § 47-902. Emergency Legislation  For temporary (90 days) repeal of applicability provision of D.C. Law 22-254, see § 7162 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) repeal of applicability provision of D.C. Law 22-254, see § 7162 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).  For temporary (90 day) amendment of section, see § 4(e) 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) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). Temporary Legislation For temporary (225 day) amendment of section, see § 4(f) 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) repeal of section, see 2(i) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093). Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-1103 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]|§ 47-1103. Taxes and assessments — Delinquency sale — Required notice. [Repealed]

Repealed.  (Feb. 28, 1933, 47 Stat. 1348, ch. 130, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 3, 2001, D.C. Law 14-28, § 2002(i), 48 DCR 6981.)  Prior Codifications 1981 Ed., § 47-1103. 1973 Ed., § 47-903. Emergency Legislation For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). For temporary (90 day) amendment of section, see § 1102 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). Temporary Legislation For temporary (225 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).
DC Code § 47-1104 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]|§ 47-1104. Taxes and assessments — Delinquency sale — Invalidity. [Repealed]

Repealed.  (Feb. 28, 1933, 47 Stat. 1348, ch. 130, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 3, 2001, D.C. Law 14-28, § 2002(i), 48 DCR 6981.)  Prior Codifications 1981 Ed., § 47-1104. 1973 Ed., § 47-904. Emergency Legislation For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). Temporary Legislation For temporary (225 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).
DC Code § 47-1105 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 11 - Family Dwellings Occupied by Owners. [Repealed]|§ 47-1105. Applicability of chapter. [Repealed]

Repealed.  (Feb. 28, 1933, 47 Stat. 1348, ch. 130, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 3, 2001, D.C. Law 14-28, § 2002(i), 48 DCR 6981.)  Prior Codifications 1981 Ed., § 47-1105. 1973 Ed., § 47-905. Cross References Property exempt from taxation, assessments, see § 47-1011. Real property assessments and taxes, assessments due and payable, see § 47-832. Street repairs, sidewalk, curbing, sewer system, and water supply system improvements, assessments upon adjoining properties, see § 9-401.01 et seq. Water main and service sewer construction, assessments, see § 34-2405.01 et seq. Emergency Legislation For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Emergency Act of 2001 (D.C. Act 14-44, April 18, 2001, 48 DCR 3844). For temporary (90 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Congressional Review Emergency Act of 2001 (D.C. Act 14-116, August 3, 2001, 48 DCR 7659). Temporary Legislation For temporary (225 day) repeal of section, see § 2(i) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093). Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
DC Code § 47-1201 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12 - Special Assessments|§ 47-1201. Public improvements generally — Protest by aggrieved property owner

Any property owner aggrieved by any special assessment levied by the District of Columbia for any public improvement, other than a special assessment levied by a jury in a condemnation proceeding, may, within 60 days after service of notice of such assessment as provided in § 47-1203, file with the Mayor of the District of Columbia a protest in writing against such assessment setting forth specifically the grounds of such protest and may request a hearing thereon. No ground of protest not specifically set forth need be considered by the Mayor. If a hearing is requested the same shall be held, in the discretion of the Mayor, either before him or before 1 or more agents designated by him. At such hearing, physical facts which may be ascertained by view may be considered whether proved or not. If the hearing is held before an agent or agents, such agent or agents shall report in writing to the Mayor the substance of the evidence taken and the arguments made at the hearing, together with the findings (which may include a statement of any physical facts not proved at the hearing but which may be ascertained by view) and the recommendations of such agent or agents. A copy of such report, findings, and recommendations shall be mailed to the protestant 10 days before being presented to the Mayor, and the protestant may, before such report, findings, and recommendations are presented to the Mayor, file with such agent or agents exceptions to such report and findings, which exceptions shall be presented to the Mayor with such report, findings, and recommendations. If the Mayor finds that the property of the owner so protesting is not benefited by the improvement for which said assessment is levied, or is benefited less than the amount of such assessment or is unequally or inequitably assessed with relation to other property abutting such improvement, the Mayor shall abate, reduce, or adjust such assessment in accordance with such findings. In computing the time hereinafter provided in which a special assessment may be paid without interest there shall be excluded therefrom the time between the date of the filing of any such protest and the date of mailing notice of the action thereon by the Mayor. This section shall be effective only as to assessments levied for work completed subsequent to the passage and approval of §§ 47-1201 to 47-1206.  (June 25, 1938, 52 Stat. 1198, ch. 702, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1201. 1973 Ed., § 47-1101. Section References This section is referenced in § 47-1203 and § 47-1204. Cross References Department of Finance and Revenue, powers, reallocation of special assessments, see § 47-835. Real property assessments and taxes, unsubdivided tracts, allocation of special assessment between subdivisions, see §§ 47-833 and 47-834.
DC Code § 47-1202 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12 - Special Assessments|§ 47-1202. Public improvements generally — Power of Mayor to abate, reduce, or adjust

The Mayor of the District of Columbia is authorized, but not directed, whenever in his judgment and discretion any property upon which a special assessment has been levied by the District of Columbia is not benefited by the improvement for which such special assessment was levied, or is benefited less than the amount of such assessment, or is unequally or inequitably assessed with relation to other property abutting such improvement, to abate, reduce, or adjust such assessment in accordance with such finding. This section shall not apply to any assessment levied by a jury in a condemnation proceeding, or to any assessment levied for work completed subsequent to June 25, 1938, or to any assessment levied under subchapter III of Chapter 4 of Title 9; provided, however, that nothing in this section shall be construed as affecting protests filed under the provisions of subchapter III of Chapter 4 of Title 9 within the time prescribed in said sections.  (June 25, 1938, 52 Stat. 1199, ch. 702, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1202. 1973 Ed., § 47-1102.
DC Code § 47-1202.01 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12 - Special Assessments|§ 47-1202.01. Deferral or forgiveness of special assessments

The Mayor may defer or forgive, in whole or in part, any special assessment levied by the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503.  (June 25, 1938, ch. 702, § 2a; as added Oct. 20, 1988, D.C. Law 7-177, § 7, 35 DCR 6158; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1202.1. 1973 Ed., § 47-1102. 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 § 47-1204 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12 - Special Assessments|§ 47-1204. Condemnation proceedings; payment; interest; delinquency sale

Special assessments authorized to be levied in condemnation proceedings instituted by the District of Columbia may be paid without interest within 60 days after the ratification or confirmation of the verdict of the jury. Interest of one-third of 1% for each month or part thereof shall be charged on all unpaid amounts from the expiration of 60 days from the date of the ratification or confirmation of the verdict of the jury. Any such assessment may be paid in 5 equal installments with interest thereon. If any such assessment or any part thereof shall remain unpaid after the expiration of 4 years from the date of the ratification or confirmation of the verdict of the jury the property against which said assessment was levied may be sold for such assessment or unpaid portion thereof with interest and penalties thereon at the next ensuing annual tax sale conducted under Chapter 13A of this title, in the same manner and under the same conditions as property sold for delinquent general taxes, if said assessment with interest and penalties thereon shall not have been paid in full prior to said sale. This section shall apply only to assessments ratified or confirmed by the court after June 25, 1938, and assessments ratified or confirmed on or before June 25, 1938, shall be levied and collected and bear interest as if §§ 47-1201 to 47-1206 had not been passed.  (June 25, 1938, 52 Stat. 1200, ch. 702, § 4; Apr. 9, 1997, D.C. Law 11-198,§ 204(b), 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 508(e)(3), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1204. 1973 Ed., § 47-1104. Effect of Amendments D.C. Law 13-305 substituted “under Chapter 13A” for “pursuant to § 1301”. Emergency Legislation For temporary (90 day) amendment of section, see § 8(e)(3) 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) amendment of section, see § 8(e)(3) 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 § 47-1206 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12 - Special Assessments|§ 47-1206. Power and duty of Mayor to reassess

The Mayor of the District of Columbia is hereby authorized and directed, in any case where a special assessment for public improvements in the District of Columbia, other than an assessment levied by a jury in a condemnation proceeding, has been or hereafter may be quashed, set aside, or declared void by any court for any reason other than the right of the public authorities to levy an assessment for such improvement, to reassess the property in accordance with the benefits received from such improvement, after notice to the owner of the property and an opportunity afforded him to be heard, the hearing to be had before such agent or agents as the Mayor may designate. At such hearing physical facts which may be ascertained by view may be considered, whether proved or not. Such agent or agents shall report in writing to the Mayor the substance of the evidence taken and the arguments made at the hearing, together with the findings (which may include a statement of any physical facts not proved at the hearing which may be ascertained by view) and the recommendations of such agent or agents. A copy of such report, findings, and recommendations shall be mailed to the protestant 10 days before being presented to the Mayor, and the protestant may, before such report, findings, and recommendations are presented to the Mayor, file with such agent or agents exceptions to such report and findings, which exceptions shall be presented to the Mayor with such report, findings, and recommendations. The reassessment shall be made within 1 year from the date the judgment or decree quashing, setting aside, or declaring void the assessment becomes final and not subject to review. Notice of such reassessment shall be given the property owner in the same manner as if such reassessment was an original assessment, and such reassessment shall bear interest and be collected in the same manner as if such reassessment was an original assessment.  (June 25, 1938, 52 Stat. 1201, ch. 702, § 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1206. 1973 Ed., § 47-1106. Cross References Real property assessments and taxes, reassessment of void assessments, see § 47-839. Street repairs, sidewalk, curbing, and alley improvements, cancellation and reassessment of assessments, see § 9-421.11. Water main and sewer service assessments, reassessment of void assessments, see § 34-2405.06.
DC Code § 47-1207 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12 - Special Assessments|§ 47-1207. Improvements of streets about the Capitol

In the improvements of streets about the Capitol, the Secretary of the Interior shall assess and collect the cost of all improvements made in front of all private property in the same proportion as charged by the District authorities for the same purpose.  (R.S., D. C., § 152; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1207. 1973 Ed., § 47-1107.
DC Code § 47-1221 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 12A - Health Care Provider Assessments|§ 47-1221. Definitions [Expired]

Expired. Expiration of Law Expiration of Law 9-214 Section 15(a) of D.C. Law 9-214 provided that the act shall expire on September 30, 1994. Section 15(b) of D.C. Law 9-214 provided that after the expiration of the act all rights and liabilities arising under the act prior to its expiration shall continue and may be enforced in the same manner and to the same extent as if the act were still in effect.