reglab/statecodes huggingface dataset:
2023 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 › § 47–859.05. Tax abatements for new residential developments — Rules

§ 47–859.05. Tax abatements for new residential developments — Rules.
The Mayor shall promulgate rules to implement §§ 47-859.01 through 47-859.04 within 180 days after [July 7, 2009].
(July 7, 2009, D.C. Law 18-10, § 2(b), 56 DCR 3598.)
Delegation of Authority
Delegation of Authority Pursuant to D.C. Law 18-10, the NOMA Residential Development Tax Abatement Act of 2009, see Mayor’s Order 2010-61, April 23, 2010 ( 57 DCR 3509).
2023 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 › § 47–860.01. Tax abatements for housing in downtown – Definitions

§ 47–860.01. Tax abatements for housing in downtown – Definitions.
For the purposes of §§ 47-860.01 through 47-860.04, the term:
(1) "Certified business enterprise" means a business enterprise or joint venture certified pursuant to Subchapter IX-A of Chapter 2 of Title 2.
(2) "Eligible area" means:
(A) The geographic area bounded by a line starting at the intersection of the center line of Massachusetts Avenue, N.W., and the center of Dupont Circle, N.W.; continuing southeast along the center line of Massachusetts Avenue, N.W., to the center line of North Capitol Street, N.W.; continuing south along the center line of North Capitol Street, N.W., to the center line of Constitution Avenue, N.W.; continuing west along the center line of Constitution Avenue, N.W., to the center line of 15th Street, N.W.; continuing north along the center line of 15th Street, N.W. to the center line of Pennsylvania Avenue, N.W.; continuing west along the center line of Pennsylvania Avenue, N.W., to the center of Washington Circle, N.W.; continuing northeast along the center line of New Hampshire Avenue N.W., to, and terminating at, the intersection of the center line of Massachusetts Avenue, N.W., and the center of Dupont Circle, N.W. (the starting point); and
(B) Any other portion of the central business district designated by the Mayor.
(3) "First Source Agreement" means an agreement with the District government governing certain obligations pursuant to § 2-219.03 and Mayor's Order 83-265, dated November 9, 1983, regarding job creation and employment.
(4) "Inclusionary Zoning Program" means the provisions of Subchapter II-A of Chapter 10 of Title 6 ("Inclusionary Zoning Act"), and Chapter 10 of Title 11-C of the District of Columbia Municipal Regulations (11-C DCMR § 1000.1
et seq.
), and the regulations and administrative issuances promulgated under the Inclusionary Zoning Act.
(5) "Median family income" has the meaning set forth in § 6-1041.01(5).
(Sept. 21, 2022, D.C. Law 24-167, § 7082(b), 69 DCR 009223.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 47-860.01 of Fiscal Year 2023 Budget Support Emergency Act of 2022 (D.C. Act 24-470, July 13, 2022, 69 DCR 008707).
2023 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 › § 47–860.02a. Tax abatements for housing in downtown – Exemptions

§ 47–860.02a. Tax abatements for housing in downtown – Exemptions.
(a) Each property for which the Mayor has approved a tax abatement under § 47-860.02(a)(8) shall be:
(1) Exempt from the requirement to enter into a First Source Agreement as to the construction and development phases of the project; and
(2) For the first sale within 10 years after a certificate of occupancy has been issued for the property, exempt from the requirements of [s]ubchapter IV of Chapter 34 of Title 42 ("TOPA").
(b) Before an individual enters into a lease for a housing unit located on a property that is exempt from TOPA under subsection (a)(2) of this section, the owner of the property shall provide written notice to the individual of the property's limited exemption from TOPA provided under this section.
(Sept. 6, 2023, D.C. Law 25-50, § 2062(c), 70 DCR 10366.)
2023 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 › § 47–860.04. Tax abatements for housing in downtown – Rules

§ 47–860.04. Tax abatements for housing in downtown – Rules.
The Mayor shall, pursuant to Subchapter I of Chapter 5 of Title 2, issue rules to implement §§ 47-860.01 through 47-860.03.".
(Sept. 21, 2022, D.C. Law 24-167, § 7082(b), 69 DCR 009223.)
Emergency Legislation
For temporary (90 days) creation of this section, see § 47-860.04 of Fiscal Year 2023 Budget Support Emergency Act of 2022 (D.C. Act 24-470, July 13, 2022, 69 DCR 008707).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter III - Miscellaneous › § 47–861. Violations

§ 47–861. Violations.
Except as specifically provided in this chapter, or in other provisions of law applicable to the District of Columbia, the Council may by regulation establish penalties for violations of any provisions of this chapter, including any regulation issued pursuant to this chapter. Such penalties may not exceed imprisonment for longer than 1 year, or a fine of not more than the amount set forth in [§ 22-3571.01], or both, for each offense.
(Sept. 3, 1974, 88 Stat. 1065, Pub. L. 93-407, title IV, § 477; Jan. 3, 1975, 88 Stat. 2177, Pub. L. 93-635, § 8(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(g), 60 DCR 2064.)
Prior Codifications
1981 Ed., § 47-861.
1973 Ed., § 47-661.
Effect of Amendments
The 2013 amendment by D.C. Law 19-317 substituted “of not more than the amount set forth in [§ 22-3571.01]” for “not to exceed $10,000”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(g) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
Editor's Notes
Applicability of D.C. Law 19-317: Section 401 of D.C. Law 19-317 provided that the act shall apply only to offenses committed on or after June 11, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter III - Miscellaneous › § 47–862. Rules and regulations for tax deferral provisions

§ 47–862. Rules and regulations for tax deferral provisions.
The Mayor may promulgate rules and regulations for the proper administration of the provisions of §§ 47-845 and 47-846 [repealed].
(Oct. 13, 1978, D.C. Law 2-119, § 5, 25 DCR 1514; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-862.
1973 Ed., § 47-662.
References in Text
Section 47-846 was repealed by § 3 of D.C. Law 4-128.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter III - Miscellaneous › § 47–867. Public charter school real property tax rebate

§ 47–867. Public charter school real property tax rebate.
(a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if:
(1) It is liable under the lease for the pro rata share of the tax;
(2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and
(3) The lessor paid the tax.
(b) The rebate shall be the amount of the portion of the tax paid by the public charter school.
(c) The application shall include:
(1) A copy of the lease; and
(2) Documentation the tax has been paid.
(d) If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.
(Apr. 5, 2005, D.C. Law 15-275, § 2(b), 52 DCR 829; Dec. 13, 2017, D.C. Law 22-33, § 7232(a)(2), 64 DCR 7652.)
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7232(a)(2) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7232(a)(2) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
Effective Dates
Section 7052 of D.C. Law 17-219 repealed section 3 of D.C. Law 15-275.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit › § 47–871. Definitions

§ 47–871. Definitions.
For the purposes of this subchapter, the term:
(1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and
(2) “Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.
(Oct. 2, 1990, D.C. Law 8-180, § 2, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-871.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit › § 47–874. Regulations

§ 47–874. Regulations.
The Chief Financial Officer may promulgate regulations to carry out the purpose of this chapter and amend or repeal any existing regulations promulgated to carry out the purpose of this chapter.
(Oct. 2, 1990, D.C. Law 8-180, § 5, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 3, 2001, D.C. Law 14-28, § 2002(h), 48 DCR 6981.)
Prior Codifications
1981 Ed., § 47-874.
Effect of Amendments
D.C. Law 14-28 rewrote the section.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(h) 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) amendment of section, see § 2(h) 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 § 2(h) of Real Property Tax Assessment Transition Temporary Act of 2001 (D.C. Law 14-23, September 6, 2001, law notification 48 DCR 9093).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit › § 47–875. Applicability of other provisions to this chapter

§ 47–875. Applicability of other provisions to this chapter.
The provisions of Chapter 41, §§ 47-4310 and 47-4311, §§ 47-4431 through 47-4440, and § 47-4452(a) shall apply to this chapter. No other provisions of chapters 42, 43 and 44 shall apply to this chapter.
(Apr. 4, 2003, D.C. Law 14-282, § 11(m), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(m) 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) addition of this section, see § 12(m) 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(m) 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(m) 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(m) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit › § 47–876. Costs for records and data; miscellaneous charges

§ 47–876. Costs for records and data; miscellaneous charges.
The Mayor may establish and collect costs related to the compilation and production of records, data, and maps in electronic media or tangible formats. The Mayor may also establish and collect charges, including royalties, pursuant to a contract, for goods and services and the licensing of intellectual property rights. Costs and charges collected under this section shall be deposited into the Recorder of Deeds Automation Fund under § 42-1214.
(Apr. 4, 2003, D.C. Law 14-282, § 11(m), 50 DCR 896; Dec. 13, 2017, D.C. Law 22-33, § 7273(a), 64 DCR 7652.)
Section References
This section is referenced in § 42-1214.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 7273(a) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7273(a) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 day) addition of this section, see § 12(m) 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) addition of this section, see § 12(m) 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(m) 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(m) 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(m) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IV - Condominium and Cooperative Trash Collection Tax Credit › § 47–877. Appeals under this chapter

§ 47–877. Appeals under this chapter.
Petitions and appeals under this chapter shall not be deemed adjudicated cases for the purposes of §§ 2-1831.01 through 2-1831.16.
(Apr. 4, 2003, D.C. Law 14-282, § 11(m), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(m) 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) addition of this section, see § 12(m) 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(m) 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) amendment of section, see § 12(m) 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) amendment of section, see § 12(m) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter V - New York Avenue Metro Special Assessment District › § 47–881. Definitions

§ 47–881. Definitions.
For the purposes of this subchapter, the term:
(1) “Chief Financial Officer” or “CFO” means the Chief Financial Officer of the District established by § 47-317.01(a) [see now § 1-204.24a].
(2) “District” means the District of Columbia.
(3) “General Obligation Bonds” means the District of Columbia general obligation bonds issued, or to be issued, by the District, of which net proceeds in the amount of $25 million shall be paid to the Washington Metropolitan Area Transit Authority to be used to pay costs of the New York Avenue Metro Project.
(4) “New York Avenue Metro Project” means the acquisition, construction, and equipping of a new Metrorail station to be located in the vicinity of New York and Florida Avenues, N.E., Washington, D.C.
(5) “New York Avenue Metrorail Benefit Area” or “MBA” means the special assessment district established under § 47-882.
(6) “New York Avenue Metrorail Benefit Area Account” means the account established under § 47-884.
(7) “Special Assessment Annual Collection Amount” means the amount established under § 47-883.
(8) “Special Assessment Factor” means the Special Collection Amount divided by the aggregate assessed value of real property subject to this subchapter, as determined and adjusted under § 47-883.
(9) “Special Assessment Total Collection Amount” means the aggregate amount of collections under this subchapter established under § 47-883.
(10) “Tax lot” means a tax lot as shown on the real property tax records of the District.
(Oct. 26, 2001, D.C. Law 14-44, § 2, 48 DCR 7665.)
Emergency Legislation
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Emergency Act of 2001 (D.C. Act 14-64, June 6, 2001, 48 DCR 5714).
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Legislative Review Emergency Act of 2001 (D.C. Act 14-115, August 3, 2001, 48 DCR 7652).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(b) of New York Avenue Metro Special Assessment Authorization Temporary Act of 2001 (D.C. Law 14-25, October 2, 2001, law notification 48 DCR 9564).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter V - New York Avenue Metro Special Assessment District › § 47–882. Establishment of special assessment district

§ 47–882. Establishment of special assessment district.
There is hereby established the New York Avenue Metrorail Benefit Area, which shall comprise those tax lots substantially within 2,500 feet from the entrances of the proposed in-fill rail transit station and which are not within 1,250 feet of the existing Union Station rail transit station, more particularly described as all lots included in the following squares or parcels: 616, 617, 618, 619, 620, 621, 668, 669, 670, 671, 672, 673, 674, 709, 710, 710E, 711, 711E, 712, 713, 714, 747, 747N, 748, 749, 772, 772N, 773, 774, 804, 805, 806, 828, 829, 830, 855, 855N, 856, 886, 887, 3514, 3516, 3518, 3519, 3520, 3521, 3522, 3523, 3524, 3527, 3569, 3570, 3571, 3572, 3573, 3574, 3575, 3576, 3580, 3581, 3582, 3583, 3584, 3585, 3587, 3588, 3589, 3590, 3591, 3592, 3593, 3594, 3598, 3600, 3601, 3602, 3603, 3605, 3606, and 3607, and RES0278 and parcel 117; within parcel 129, lots 9, 10, 27, 28, 30, 32, 34, 43, 45, 51, 57, 70, 77, 89, 90, 95, 96, 102, 103, 104, 106, and 112; within parcel 130, lots 57 and 58, and within parcel 141, lot 69.
(Oct. 26, 2001, D.C. Law 14-44, § 2, 48 DCR 7665.)
Section References
This section is referenced in § 47-881.
Emergency Legislation
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Emergency Act of 2001 (D.C. Act 14-64, June 6, 2001, 48 DCR 5714).
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Legislative Review Emergency Act of 2001 (D.C. Act 14-115, August 3, 2001, 48 DCR 7652).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(b) of New York Avenue Metro Special Assessment Authorization Temporary Act of 2001 (D.C. Law 14-25, October 2, 2001, law notification 48 DCR 9564).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter V - New York Avenue Metro Special Assessment District › § 47–884. Application of assessment

§ 47–884. Application of assessment.
The CFO shall establish the New York Avenue Metrorail Benefit Area Account within the General Fund for the deposit and application of special assessment revenues from the New York Avenue Metrorail Benefit Area. Monies held, or to be held, in New York Avenue Metrorail Benefit Area Account shall be used to pay the principal of, and interest on, the General Obligation Bonds or any other then outstanding District of Columbia general obligation bonds. When the total aggregate deposits into the New York Avenue Metrorail Benefit Area Account are equal to the Special Assessment Total Collection Amount, the CFO shall so certify to the Mayor.
(Oct. 26, 2001, D.C. Law 14-44, § 2, 48 DCR 7665.)
Section References
This section is referenced in § 47-881 and § 47-883.
Emergency Legislation
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Emergency Act of 2001 (D.C. Act 14-64, June 6, 2001, 48 DCR 5714).
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Legislative Review Emergency Act of 2001 (D.C. Act 14-115, August 3, 2001, 48 DCR 7652).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(b) of New York Avenue Metro Special Assessment Authorization Temporary Act of 2001 (D.C. Law 14-25, October 2, 2001, law notification 48 DCR 9564).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter V - New York Avenue Metro Special Assessment District › § 47–885. Regulations

§ 47–885. Regulations.
The CFO may promulgate regulations to carry out the purpose of this subchapter.
(Oct. 26, 2001, D.C. Law 14-44, § 2, 48 DCR 7665.)
Emergency Legislation
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Emergency Act of 2001 (D.C. Act 14-64, June 6, 2001, 48 DCR 5714).
For temporary (90 day) addition of section, see § 2 of New York Avenue Metro Special Assessment Authorization Legislative Review Emergency Act of 2001 (D.C. Act 14-115, August 3, 2001, 48 DCR 7652).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(b) of New York Avenue Metro Special Assessment Authorization Temporary Act of 2001 (D.C. Law 14-25, October 2, 2001, law notification 48 DCR 9564).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VI - Southeast Water and Sewer Improvement Benefit District › § 47–891. Definitions

§ 47–891. Definitions.
For the purposes of this subchapter, the term:
(1) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a.
(2) “Gross building area” means, with respect to a real property, the product of the land area of the real property multiplied by the maximum floor area ratio allowable under its zoning category as of January 1, 2007 without including transfer development rights or bonus development rights; provided, that in the case of real property formerly owned by the United States of America after January 1, 2007, the term “gross building area” shall mean the foregoing as of the date the real property was first legally zoned under District law.
(3) “Land area” means, with respect to a real property, the ground square footage of the real property.
(4) “Southeast Water and Sewer Improvement Benefit District” means the special assessment district established by § 47-892.
(5)(A) “Southeast Water and Sewer Improvement Project” means the improvements and upgrades to the storm drainage and water and sewer systems scheduled to be performed starting on or about May 1, 2007, and scheduled to be completed on or about February 15, 2008, on the following streets: Potomac Avenue, S.E., from South Capitol Street to First Street, S.E.; First Street, S.E., from Potomac Avenue, S.E., to I Street, S.E.; N Street, S.E., from South Capitol Street to First Street, S.E.; I Street, S.E., from South Capitol Street to First Street, S.E.; and South Capitol Street from N Street to O Street, S.E.
(B) The scheduled starting and completion dates set forth in subparagraph (A) of this paragraph are set forth for descriptive purposes only and shall not limit the costs that may be included in the special assessment total collection amount determined under § 47-893(c) based solely on the fact that the costs were incurred before the scheduled starting date or after the scheduled completion date.
(Jan. 29, 2007, D.C. Law 17-89, § 2(b), 54 DCR 11919.)
Editor's Notes
Section 3 of D.C. Law 17-89 provided that Section 2 shall apply as of October 1, 2007.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VI - Southeast Water and Sewer Improvement Benefit District › § 47–892. Establishment of special assessment district

§ 47–892. Establishment of special assessment district.
There is established as a special assessment district the Southeast Water and Sewer Improvement Benefit District, which shall be comprised of those real properties served by or otherwise specially benefitting from the Southeast Water and Sewer Improvement Project, more particularly described as all real properties included in the following squares or portions of squares: 0695, 0695W, 0695NW, 0696, 0697N, 0699, 0699N, 0700, 0701, 0707, the portions of 0708 and 0708E east of South Capitol Street (as South Capitol Street existed on June 1, 2007), 0738, 0740, 0743N, 0744S, and 0744SS, and any future subdivisions of these squares and lots.
(Jan. 29, 2007, D.C. Law 17-89, § 2(b), 54 DCR 11919.)
Section References
This section is referenced in § 47-891.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VI - Southeast Water and Sewer Improvement Benefit District › § 47–894. Application of assessment

§ 47–894. Application of assessment.
The Chief Financial Officer shall establish the Southeast Water and Sewer Improvement Benefit District Account within the General Fund of the District of Columbia for the deposit and application of special assessment revenues collected under this subchapter. Subject to lien priority, funds in the Southeast Water and Sewer Improvement Benefit District Account shall be used to pay the principal of, interest on, or other repayment amounts related to the general obligation bonds, notes, other obligations, expenditures, or outlays used to finance or pay for the Southwest Water and Sewer Improvement Project or any other then outstanding District of Columbia general obligation bonds, notes, or other obligations. After the termination of the special assessment under § 47-893(h), any unexpended funds in the Southeast Water and Sewer Improvement Benefit District Account shall be transferred to the Economic Development Special Account or its successor or, if the Economic Development Special Account or a successor to the Economic Development Special Account no longer exists, to the General Fund of the District of Columbia.
(Jan. 29, 2007, D.C. Law 17-89, § 2(b), 54 DCR 11919.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VII - Southwest Waterfront Special Assessment District › § 47–895.02. Establishment of special assessment district

§ 47–895.02. Establishment of special assessment district.
(a) There is established as a special assessment district the Southwest Waterfront Improvement Benefit District, which shall be comprised of the following geographic area:
(1) Approximately 23 acres of land area between the southern curb line of Maine Avenue, S.W., and the bulkhead paralleling the Washington Channel from the western edge of the Fish Market to the western curb of 6th Street, S.W., to the eastern edge of Lot 843, Square 473, the eastern edge of Lots 883, 884, and 885, Square 503, to the eastern edge of parcel 255/15, to the western edge of the P Street, S.W., right-of-way; and
(2) The riparian area and piers associated with the land described in paragraph (1) of this subsection, which includes:
(A) The Fish Market;
(B) The Capital Yacht Club;
(C) The Gangplank Marina; and
(D) Piers 4 and 5; provided, that the Southwest Waterfront Improvement Benefit District shall not include the SWW Development; provided further, that Lots 820, 842, and 844, Square 473 shall not be included in the Southwest Waterfront Improvement Benefit District unless the Master Developer acquires the ground lessee’s interest in those lots.
(b) The owners of lots within the Southwest Waterfront Improvement Benefit District shall derive a special benefit from the improvements financed by the bonds and the amount of this benefit is equal to or greater than the Maximum Special Assessment levied on the lots subject to the Special Assessment.
(c) Beginning with the 1st year Special Assessments, Special Assessments on all lots on which Special Assessments have been levied shall be collected pursuant to § 47-895.02 or may be collected only from the lots within a specific phase of the project to be improved or that has been improved, as determined by the Chief Financial Officer at the time of the issuance of any bonds.
(Oct. 22, 2008, D.C. Law 17-252, § 301(b), 55 DCR 9251.)
Section References
This section is referenced in § 2-1217.131, § 2-1217.133, and § 47-895.01.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VII - Southwest Waterfront Special Assessment District › § 47–895.05. Termination of Special Assessment

§ 47–895.05. Termination of Special Assessment.
The Special Assessment shall terminate on the earlier of:
(1) September 30, 2044; or
(2) At the end of the fiscal year when all the bonds are paid for and are no longer outstanding pursuant to their terms; provided, that any delinquent Special Assessments and related penalties and interest shall remain due until fully paid.
(Oct. 22, 2008, D.C. Law 17-252, § 301(b), 55 DCR 9251.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VII - Southwest Waterfront Special Assessment District › § 47–895.06. Application of Special Assessment

§ 47–895.06. Application of Special Assessment.
The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Southwest Waterfront Fund.
(Oct. 22, 2008, D.C. Law 17-252, § 301(b), 55 DCR 9251.)
Section References
This section is referenced in § 47-895.03.
Emergency Legislation
For temporary (90 day) amendment of section, see § 301(b) of Energy Efficiency Emergency Act of 2009 (D.C. Act 18-324, March 1, 2010, 57 DCR 1851).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VIII - Waterfront Park Special Assessment District › § 47–895.21. Definitions

§ 47–895.21. Definitions.
For the purposes of this subchapter, the term:
(1) “Certificate of occupancy” means:
(A) A permanent certificate of occupancy; or
(B) A temporary certificate of occupancy which allows for the full operation of the intended residential or hotel purposes of the building for which the certificate of occupancy is issued.
(2) “Contribution period” means the period commencing on July 1, 2012, and ending on June 30, 2017.
(3) “Hotel” means a building which consists primarily of hotel rooms and related facilities and amenities.
(4)(A) “Income-producing property” means a building or portions of a building or other improvement that is open for business and is operated as a store, shop, restaurant, office space, or rental apartment.
(B) The term “income-producing property” shall not include:
(i) Common areas or public space, including building lobbies and plazas, in or appurtenant to a building or improvement which contains a use set forth in subparagraph (A) of this paragraph;
(ii) A residential condominium;
(iii) Cultural improvements or facilities; or
(iv) A hotel.
(5) “Owner” means an owner of real property or a lessee or user of real property subject to taxation under § 47-1005.01.
(6) “Project Developer” means Forest City SEFC, LLC, a District of Columbia limited liability company, its successors, or assigns.
(7) “Required occupancy” means at least 60% occupancy, calculated on a gross square foot basis.
(8) “Residential condominium” means a for-sale residential condominium; provided, that the term “residential condominium” shall not include any common or public space in or appurtenant to the for-sale residential condominium project of which the residential condominium is a part.
(9) “Substantial completion” means, with respect to a residential condominium, that:
(A) The inspecting architect for the residential condominium has certified in writing to the owner of, or lender for, the residential condominium that the residential condominium is substantially complete except for punch list items; and
(B) The Department of Buildings (or a successor agency) has issued a certificate of occupancy for the residential condominium.
(10) “Waterfront Park Benefit District” means the special assessment district established by § 47-895.22.
(Mar. 3, 2010, D.C. Law 18-105, § 7(b), 57 DCR 11; Apr. 5, 2021, D.C. Law 23-269, § 501(bb)(2), 68 DCR 001490.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VIII - Waterfront Park Special Assessment District › § 47–895.22. Establishment of special assessment district

§ 47–895.22. Establishment of special assessment district.
(a) There is established as a special assessment district the Waterfront Park Benefit District, which shall be comprised of the geographic area bounded by Isaac Hull Avenue, S.E., on the east, 1st Street, S.E., on the west, M Street, S.E., on the north, and the Anacostia River on the south, excluding the following:
(1) The DOT PILOT Area, as such area is defined in section 2(7) of the Southeast Federal Center Payment in Lieu of Taxes Revision Emergency Approval Resolution of 2007, effective July 10, 2007 (Res. 17-302; 54 DCR 7639).
(2) The pumping station of the District of Columbia Water and Sewer Authority that is located east of 1st Street, S.E., at the eastern terminus of N Place, S.E.;
(3) The real property on which the building west of Isaac Hull Avenue, S.E., and south of Tingey Street, S.E., that is under the control and jurisdiction of the Department of the Navy is located; and
(4) The Waterfront Park.
(b) The Council finds that owners of lots within the Waterfront Park Benefit District will derive a special benefit from the operation of the Waterfront Park.
(Mar. 3, 2010, D.C. Law 18-105, § 7(b), 57 DCR 11.)
Section References
This section is referenced in § 10-1801 and § 47-895.21.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter VIII - Waterfront Park Special Assessment District › § 47–895.24. Application of assessment

§ 47–895.24. Application of assessment.
The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Waterfront Park Maintenance Fund established by § 10-1803.
(Mar. 3, 2010, D.C. Law 18-105, § 7(b), 57 DCR 11.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IX - Special Energy Assessment › § 47–895.32. Levy of Special Assessment

§ 47–895.32. Levy of Special Assessment.
(a) A Special Assessment is levied and shall be collected with respect to each lot for which an Energy Efficiency Loan Agreement has been entered into by a property owner. The Special Assessment shall begin at the commencement of the half tax year immediately following the date on which the Energy Efficiency Loan Agreement is entered into or a subsequent half tax year as agreed to in the Energy Efficiency Loan Agreement and continue until the end of the half tax year in which the Energy Efficiency Loan is fully repaid pursuant to the Energy Efficiency Loan Agreement. At the time the Energy Efficiency Loan Agreement is executed, a memorandum of the Special Assessment shall be recorded in the land records of the District. The memoranda of the Special Assessment shall be exempt from the recordation tax levied pursuant to § 42-1103 and the transfer tax levied pursuant to § 47-903.
(b) The annual amount of the Special Assessment on each lot shall be an amount equal to the annual principal, interest, and administrative costs on the Energy Efficiency Loan applicable to that lot as described in [§ 8-1778.41]. The Special Assessment to be collected from any lot shall not be increased as a result of a default in the payment of the Special Assessment levied on any other lot. The Special Assessment shall not be increased by any means other than those prescribed in the Energy Efficiency Loan Agreement.
(c) If a property owner agrees to a Special Assessment to reduce energy costs and increases rents to tenants in that property to pay the costs of the Special Assessment, the property owner shall pass through the energy savings to the tenants so charged.
(May 27, 2010, D.C. Law 18-183, § 401(b), 57 DCR 3406; Aug. 22, 2018, D.C. Law 22-155, § 605(d), 65 DCR 7159.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IX - Special Energy Assessment › § 47–895.34. Termination of Special Assessment

§ 47–895.34. Termination of Special Assessment.
(a) The authority to levy Special Assessments under this subchapter shall terminate on the day after all the bonds secured by that Special Assessment and issued pursuant to the authority granted in [subchapter II of Chapter 17R of Title 8] are paid for and are no longer outstanding pursuant to their terms. Notwithstanding the preceding sentence, any delinquent Special Assessments and related penalties and interest shall remain due as provided herein until fully paid.
(b) If a property owner elects to pay in full, prior to maturity, all principal and outstanding interest on the Energy Efficiency Loan Agreement, the repayment amount shall be deposited into the applicable Special Energy Assessment Bond Debt Service Account of the Special Energy Assessment Fund.
(May 27, 2010, D.C. Law 18-183, § 401(b), 57 DCR 3406.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter IX - Special Energy Assessment › § 47–895.35. Application of Special Assessment

§ 47–895.35. Application of Special Assessment.
The Chief Financial Officer shall deposit the Special Assessment revenues collected under this subchapter in the Special Energy Assessment Fund.
(May 27, 2010, D.C. Law 18-183, § 401(b), 57 DCR 3406.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–904. Consideration; basis for computation of tax

§ 47–904. Consideration; basis for computation of tax.
Where no price or amount is paid or required to be paid for real property or where such price or amount is nominal, the consideration for the deed to such property, shall, for purposes of the tax imposed by this chapter, be construed to be the fair market value of the real property, and the tax shall be based upon such fair market value. In any such case, the return required to be filed with the deed shall contain such information as to the fair market value of the real property as the Mayor shall require. Whenever, in the opinion of the Mayor, a return does not contain sufficient information as to the fair market value of such real property, the Mayor is authorized to make a determination thereof from the best information available.
(Sept. 13, 1980, D.C. Law 3-92, § 404, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-904.
Section References
This section is referenced in § 47-901.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–905. Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience. [Repealed]

§ 47–905. Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience. [Repealed]
Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 405, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 4, 2003, D.C. Law 14-282, § 11(q), 50 DCR 896.)
Prior Codifications
1981 Ed., § 47-905.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(q) 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(q) 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(q) 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) repeal of section, see § 12(q) 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(q) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–906. Conditions for recordation. [Repealed]

§ 47–906. Conditions for recordation. [Repealed]
Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 406, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 4, 2003, D.C. Law 14-282, § 11(q), 50 DCR 896.)
Prior Codifications
1981 Ed., § 47-906.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(q) 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(q) 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(q) 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) repeal of section, see § 12(q) 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(q) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–907. Presumption; burden of proof

§ 47–907. Presumption; burden of proof.
For purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all transfers of real property are taxable and the burden shall be upon the taxpayer to show that a transfer is exempt from tax.
(Sept. 13, 1980, D.C. Law 3-92, § 407, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-907.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–908. Deficiencies in tax. [Repealed]

§ 47–908. Deficiencies in tax. [Repealed]
Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 408, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 4, 2003, D.C. Law 14-282, § 11(q), 50 DCR 896.)
Prior Codifications
1981 Ed., § 47-908.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(q) 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(q) 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(q) 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) repeal of section, see § 12(q) 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(q) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 9 - Transfer Tax on Real Property › § 47–909. Interest; waiver; extension of time for payment. [Repealed]

§ 47–909. Interest; waiver; extension of time for payment. [Repealed]
Repealed.
(Sept. 13, 1980, D.C. Law 3-92, § 409, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 4, 2003, D.C. Law 14-282, § 11(q), 50 DCR 896.)
Prior Codifications
1981 Ed., § 47-909.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(q) 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(q) 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(q) 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) repeal of section, see § 12(q) 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(q) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).