reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–706. System to be used outside City — Plat books

§ 47–706. System to be used outside City — Plat books.
The Mayor of the District of Columbia shall cause to be prepared a series of volumes of plats, on a scale of 100 feet to the inch, embracing all the land in said District outside the City of Washington, these plats to show at all times the separate parcels of land created by subdivisions, sales, wills, condemnations, dedications, decrees of court, or otherwise, each with its distinctive number. Said books shall be kept in the Office of the Surveyor of said District, and shall be numbered according to the first and last page numbers of each volume, the pages being numbered continuously, and indefinitely rising in numbers as new books are opened to record changes in the outlines of parcels from any cause.
(Feb. 23, 1905, 33 Stat. 738, ch. 735, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-706.
1973 Ed., § 47-406.
Editor's Notes
Delegation of functions: Reorganization Order No. 27, dated April 3, 1953, as amended April 10, 1953, provided that the functions of the Surveyor described in this section and § 47-707 would continue to be delegated to the Office of the Assessor, Finance Office, Department of General Administration. The Finance Office was reconstituted by Organization Order No. 121, dated December 12, 1957, and the function of preparing and maintaining tax maps and other necessary records was delegated to the Property Tax Division. Organization Order No. 121 was repealed and replaced by Organization Order No. 3, dated December 13, 1967, Part IVC of which established a new Finance Office and delegated the aforesaid function to the Property Tax Division thereof. Functions of the Finance Office as set forth in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–707. System to be used outside City — Daily transcripts

§ 47–707. System to be used outside City — Daily transcripts.
For the purpose of keeping said books constantly current and up to date, the Mayor shall cause an employee of the Surveyor’s office to make daily transcripts of all deeds of conveyance, wills, condemnations, decrees, and other instruments or proceedings by which boundaries are changed; for which purpose, such employee of the Surveyor’s office shall at all times during business hours have full and free access to all records of the Recorder of Deeds, Register of Wills, Clerk of the United States District Court for the District of Columbia, Clerk of the Superior Court of the District of Columbia, Marshal, and other officials; and the Surveyor shall furnish to the Assessor a copy of such transcript, from which a duplicate set of taxation and assessment plat books shall be maintained by the said assessor; provided, that the current series of taxation and assessment plat books in the Surveyor’s office shall be the standard book of reference for all purposes of assessment and taxation by all departments of the government of the District of Columbia.
(Feb. 23, 1905, 33 Stat. 738, ch. 735, § 4; 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. 582, Pub. L. 91-358, title I,§ 161(f); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-707.
1973 Ed., § 47-407.
Editor's Notes
Delegation of functions: See Historical and Statutory Notes following § 47-706.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–708. System to be used outside City — Consideration of designation for collection purposes

§ 47–708. System to be used outside City — Consideration of designation for collection purposes.
The designation given as hereinbefore prescribed in § 47-704 to each block or square, lot or parcel of land, respectively appearing on the records of the Assessor of the District of Columbia at the time any assessment or tax is levied for which such property may become subject to sale, shall be a complete and official designation of said block or square, lot or parcel of land, for the purpose of the collection of taxes or assessments of any kind, and the designations so given shall be considered good and sufficient descriptions in any advertisements of such property for sale for delinquent taxes or assessments.
(Feb. 23, 1905, 33 Stat. 738, ch. 735, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-708.
1973 Ed., § 47-408.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 7 - Designation of Real Property for Assessment and Taxation › § 47–709. Sale of federal property

§ 47–709. Sale of federal property.
It shall be the duty of the Administrator of General Services, within 90 days after the sale of any lots or squares belonging to the United States in the City of Washington, to report the fact to the proper officers of the District, giving the date of sale, the number of the lot and square, and the name of the purchaser; and such lots or squares shall be liable to taxation by the District from the day of sale.
(R.S., D.C., § 143; Feb. 26, 1925, 43 Stat. 983, ch. 339, § 3; Mar. 2, 1934, 48 Stat. 389, ch. 38, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-709.
1973 Ed., § 47-409.
Effect of Amendments
D.C. Law 14-213 validated a previously made technical correction in the table of contents.
Cross References
Business improvement districts, “assessed value” defined, see § 2-1215.02.
Transfer of Functions
The Office of Public Buildings and Grounds under the direction of the Chief of Engineers of the Army was abolished and the functions thereof transferred to the Director of Public Buildings and Public Grounds of the National Capital by the Act of February 26, 1925, 43 Stat. 983, ch. 339, § 3. The latter agency was abolished and its functions transferred to the Office of National Parks, Buildings, and Reservations by Executive Order 6166, June 10, 1933. Act of March 2, 1934, 48 Stat. 389, ch. 38, § 1, provided that the Office of National Parks, Buildings, and Reservations would be known as the National Park Service. The functions of the National Park Service in the District of Columbia regarding public buildings were transferred to the Public Buildings Administration by Reorganization Plan No. 1 of 1939. The Public Buildings Administration was abolished and its functions subsequently transferred to the Administrator of General Services by §§ 1 and 2 of Reorganization Plan No. 18 of 1950.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter I - General Provisions › § 47–801. Declaration of purpose

§ 47–801. Declaration of purpose.
It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:
(1) Equitable sharing of the financial burden of the government of the District of Columbia;
(2) Full public information regarding assessments and appeal procedures;
(3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;
(4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and
(5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.
(Sept. 3, 1974, 88 Stat. 1051, Pub. L. 93-407, title IV, § 402; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-801.
1973 Ed., § 47-621.
Section References
This section is referenced in § 2-1215.02 and § 47-4625.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter I - General Provisions › § 47–803. Additional definitions

§ 47–803. Additional definitions.
For the purposes of this chapter:
(1) The term “condominium” means the ownership of a single dwelling unit in a horizontal property regime.
(2) The term “cooperative housing association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property in the District of Columbia, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.
(3) The term “dwelling unit” means any room or group of rooms forming a single unit which is used or intended to be used for living, sleeping and the preparation and eating of meals, and which is located within a building which is wholly or partially used or intended to be used for living and sleeping by human occupants.
(4) The term “horizontal property regime” shall have the meaning given that term by § 42-2003.
(5) The term “nontransient” means occupancy of a dwelling unit or units by any person(s) for a period of more than 5 consecutive days during any 1 stay in such unit(s).
(6) The term “single family residential property” means real property improved by a dwelling unit which is used exclusively for nontransient residential purposes and which contains not more than 1 dwelling unit whether as a row, detached or semidetached structure, or as a single condominium unit within a horizontal property regime.
(Mar. 3, 1979, D.C. Law 2-130, § 2, 25 DCR 2517; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-803.
1973 Ed., § 47-622.1.
Section References
This section is referenced in § 42-2301, § 47-858.01, and § 47-3503.
Cross References
Lower income homeownership tax abatement, deed recordation tax, real property transfer tax, and real property tax exemptions, “cooperative housing association” defined, see § 47-3503.
Real property credit line deeds of trust, “single family residential property” defined, see § 45-2901.
Editor's Notes
Definitions applicable: The definitions in this section apply to §§ 47-812, 47-815, 47-825, 47-849, 47-850, 47-851, and 47-1806.06.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 8 - Real Property Assessment and Tax › Subchapter I - General Provisions › § 47–804. Service of notice

§ 47–804. Service of notice.
Notice shall be deemed to be properly served on the date when mailed by first class mail.
(June 9, 2001, D.C. Law 13-305, § 502(b)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(b)(2) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(c) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
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 › § 47–811.01. Real property tax amnesty. [Repealed]

§ 47–811.01. Real property tax amnesty. [Repealed]
Repealed.
(Sept. 3, 1974, 88 Stat. 1052, Pub. L. 93-407, title IV, § 412a; as added Sept. 26, 1995, D.C. Law 11-52, § 104(b), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(d), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-811.1.
Emergency Legislation
For temporary (90 day) repeal of section, see § 2(d)(2) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) repeal of section, see § 2(e) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
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 › § 47–811.04. Abatement of penalty and interest; compromise

§ 47–811.04. Abatement of penalty and interest; compromise.
The Mayor may:
(1) In his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or
(2) Compromise taxes levied under this chapter if there is reasonable doubt as to:
(A) The liability of the real property or taxpayer; or
(B) The collectibility of the tax; provided, that:
(i) The real property shall be transferred to a new owner who is wholly unrelated to the owner; and
(ii) Subordinate liens shall be released before the tax is compromised.
(Apr. 4, 2003, D.C. Law 14-282, § 11(g), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(h) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) addition of this section, see § 12(h) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Temporary Legislation
For temporary (225 day) addition of section, see § 12(h) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition of section, see § 12(h) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
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 › § 47–814. Rules and regulations

§ 47–814. Rules and regulations.
The Mayor of the District of Columbia is authorized to promulgate such rules and regulations as may be necessary to carry out the provisions of this act.
(Nov. 20, 1979, D.C. Law 3-37, § 7, 26 DCR 1564; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-814.
1973 Ed., § 47-632.2.
References in Text
“This act”, referred to at the end of this section, is D.C. Law 3-37, the Real Property Tax Classifications Act for Tax Year 1980.
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 › § 47–816. Submission on exempt property

§ 47–816. Submission on exempt property.
At the time the Mayor submits to the Council the estimated assessment roll under § 47-815, he shall also submit the following:
(1) The total aggregate assessed value of real property exempt from the real property tax levied in the District for the current fiscal year by major class or type of exempt status and the tax that would have been paid during such fiscal year had such property not been exempt; and
(2) The estimated total aggregate assessed value of real property exempt from the real property tax levied in the District by major class or type of exempt status and the tax that would be paid during the fiscal year under the real property tax rate or rates proposed by the Mayor pursuant to § 47-815.
(Sept. 3, 1974, 88 Stat. 1053, Pub. L. 93-407, title IV, § 414; June 15, 1976, D.C. Law 1-70, title III, § 305, 23 DCR 540; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 502(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-816.
1973 Ed., § 47-634.
Effect of Amendments
D.C. Law 13-305 substituted “estimated assessment roll” for “proposed real property tax rate or rates”.
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(j) 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 2(j) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, 48 DCR 5916).
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 › § 47–817. Comparison of rates and burdens

§ 47–817. Comparison of rates and burdens.
In establishing a real property tax rate or rates, the Council shall make a comparison of tax rates and burdens applicable to residential and nonresidential property in the District with those such rates applicable to such property in jurisdictions in the vicinity of the District. The comparison shall include other major taxes in addition to the tax on real property. Without in any way limiting the authority of the Council, it is the intention of Congress, that tax burdens in the District be reasonably comparable to those in the surrounding jurisdictions of the Washington metropolitan area.
(Sept. 3, 1974, 88 Stat. 1053, Pub. L. 93-407, title IV, § 415; June 15, 1976, D.C. Law 1-70, title III, § 305, 23 DCR 540; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-817.
1973 Ed., § 47-635.
Section References
This section is referenced in § 47-818.01.
Editor's Notes
Adoption of enumerated reports as comparison: (1) “Tax Rates and Tax Burdens in the District of Columbia: A Nationwide Comparison” (Government of the District of Columbia, June 1986); and.
(2) “Comparison of Tax Rates and Burdens in the Washington Metropolitan Area” (Government of the District of Columbia, June 1986).
Adoption of enumerated reports as comparison: Section 3 of D.C. Law 6-153 provided that the Council of the District of Columbia (“Council”) adopts the following reports as the Council’s comparison of tax rates and burdens applicable to residential and nonresidential real property in the District of Columbia with the rates on property in jurisdictions in the vicinity of the District and as the Council’s comparison of other major taxes:
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 › § 47–818. Adoption of enumerated reports as comparison. [Repealed]

§ 47–818. Adoption of enumerated reports as comparison. [Repealed]
Repealed.
(Oct. 1, 1987, D.C. Law 7-28, § 4, 34 DCR 5094.)
Prior Codifications
1981 Ed., § 47-818.
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 › § 47–818.01. Adoption of enumerated reports as comparison

§ 47–818.01. Adoption of enumerated reports as comparison.
Pursuant to § 47-817, the Council of the District of Columbia (“Council”) adopts the following reports as the Council’s comparison of tax rates and burdens applicable to residential and nonresidential real property in the District of Columbia (“District”) with the rates on property in jurisdictions in the vicinity of the District and as the Council’s comparison of other major taxes:
(1) “Tax Rates and Tax Burdens in the District of Columbia: A Nationwide Comparison” (Government of the District of Columbia, June 1997); and
(2) “A Comparison of Tax Rates and Burdens in the Washington Metropolitan Area” (Government of the District of Columbia, June 1997).
(Sept. 3, 1974, Pub. L. 93-407, title IV, § 415a; as added Oct. 1, 1987, D.C. Law 7-28, § 3, 34 DCR 5094; Sept. 29, 1988, D.C. Law 7-161, § 2(c), 35 DCR 5730; Oct. 19, 1989, D.C. Law 8-46, § 2(d), 36 DCR 5783; Sept. 27, 1990, D.C. Law 8-172, § 2(e), 37 DCR 4844; Mar. 7, 1992, D.C. Law 9-62, § 2(d), 38 DCR 7291; Oct. 7, 1992, D.C. Law 9-177, § 4, 39 DCR 5868; Jan. 26, 1994, D.C. Law 10-66, § 4, 40 DCR 7358; May 16, 1995, D.C. Law 10-255,§ 40, 41 DCR 5193; Mar. 5, 1996, D.C. Law 11-98, § 1302, 43 DCR 5; Apr. 9, 1997, D.C. Law 11-222, § 3, 44 DCR 108; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 10, 1998, D.C. Law 12-122, § 2(b), 45 DCR 2300.)
Prior Codifications
1981 Ed., § 47-818.1.
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 › § 47–819. Compilation and publication of comparisons

§ 47–819. Compilation and publication of comparisons.
The Mayor shall, by June 30th of each year, compile and publish information regarding the relative amount of tax for all major taxes in the District compared with those in surrounding jurisdictions in the Washington metropolitan area and with those in other cities. The information shall include the rate or rates of the property tax levied on residential and nonresidential property, and the effect of major taxes levied on families of different income levels and on businesses.
(Sept. 3, 1974, 88 Stat. 1053, Pub. L. 93-407, title IV, § 416; June 15, 1976, D.C. Law 1-70, title III, § 305, 23 DCR 540; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-819.
1973 Ed., § 47-636.
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 › § 47–822. Assessments — Person in whose name assessment made; address and number to be used

§ 47–822. Assessments — Person in whose name assessment made; address and number to be used.
(a) All real property, except as hereinafter provided, shall be assessed in the name of the owner, or trustee or trustees of the owner thereof. All undivided real property of a deceased person may be assessed in the name of such deceased person until such undivided real property is divided according to law, or has otherwise passed into the possession of some other person; and all real property, the ownership of which is unknown, shall be assessed as owner unknown.
(b) All real property, whether taxable or not, shall be assessed according to the address and the number of the squares and lots thereof, or part of lots, and upon the number of the square or superficial feet in each square or lot or part of a lot.
(Sept. 3, 1974, 88 Stat. 1054, Pub. L. 93-407, title IV, § 423; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-822.
1973 Ed., § 47-643.
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 › § 47–825. Assessments — Board of Equalization and Review. [Repealed]

§ 47–825. Assessments — Board of Equalization and Review. [Repealed]
Repealed.
(Mar. 17, 1993, D.C. Law 9-241, § 2(d), 40 DCR 629.)
Prior Codifications
1981 Ed., § 47-825.
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 › § 47–825.02. Public Advocate for Assessments and Taxation. [Repealed]

§ 47–825.02. Public Advocate for Assessments and Taxation. [Repealed]
[Repealed].
(May 22, 1997, D.C. Law 11-269, § 2(c), 43 DCR 6868; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(5), 58 DCR 963; Oct. 22, 2015, D.C. Law 21-36, § 7142, 62 DCR 10905.)
Prior Codifications
1981 Ed., § 47-825.2.
Section References
This section is referenced in § 47-825.03.
Effect of Amendments
D.C. Law 18-363, in subsec. (b)(1), substituted “Real Property Tax Appeals Commission for the District of Columbia” for “Board of Real Property Assessments and Appeals”.
Emergency Legislation
For temporary (90 days) repeal of this section, see § 7112 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
Temporary Legislation
Temporary addition of § 3a to D.C. Law 11-269: See Historical and Statutory Notes following § 47-825.01.
Editor's Notes
Application of Law 11-269: Section 3a of D.C. Law 11-269, as added by § 3 of D.C. Law 12-122, provided that the provisions of the act shall apply to appeals from real property assessments for real property tax year 2000 and for each real property tax year thereafter.
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).”
Severability of Law
Severability of D.C. Law 11-269: Section 3 of D.C. Law 11-269 provided: “If any provision of this act or the application thereof to any person or circumstances is held invalid, the invalidity does not affect other provisions or applications of the act which can be given effect without the invalid provision or application, and to this end the provisions of this act are severable.”
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 › § 47–825.03. Applicability of certain provisions; hearings open to public

§ 47–825.03. Applicability of certain provisions; hearings open to public.
(a) Notwithstanding any other law, § 47-825.01(d)(5) [repealed], the second sentence of § 47-825.01(e) [repealed], and § 47-825.02 shall not apply until the Chief Financial Officer has determined that the implementation of those provisions will have no negative fiscal impact on the Office of Tax and Revenue, the Real Property Tax Appeals Commission for the District of Columbia, or on real property tax revenues collected by the District.
(b) Except as provided in § 47-821(d)(2), hearings shall be open to the public.
(c) This section shall expire upon notice to the Council by the Chief Financial Officer that he or she has made the determination required by subsection (a) of this section.
(Apr. 20, 1999, D.C. Law 12-236, § 2(a), 46 DCR 660; Apr. 8, 2011, D.C. Law 18-363, § 3(g)(6), 58 DCR 963.)
Prior Codifications
1981 Ed., § 47-825.3.
Effect of Amendments
D.C. Law 18-363, in subsec. (a), substituted “Real Property Tax Appeals Commission for the District of Columbia” for “Board of Real Property Assessments and Appeals”.
Editor's Notes
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).”
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 › § 47–826. Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed]

§ 47–826. Assessments — Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed]
Repealed.
(Sept. 3, 1974, 88 Stat. 1056, Pub. L. 93-407, title IV, § 427; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 4, 2003, D.C. Law 14-282, § 11(i), 50 DCR 896.)
Prior Codifications
1981 Ed., § 47-826.
1973 Ed., § 47-647.
Emergency Legislation
For temporary (90 day) repeal of section, see § 12(j) 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(j) 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(j) 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(j) 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(j) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
References in Text
The Board, referred to in this section, is the Board of Equalization and Review.
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 › § 47–827. Class actions

§ 47–827. Class actions.
Within 1 year after September 3, 1974, the Superior Court of the District of Columbia shall establish a method which it deems appropriate by which class action cases regarding any matter relating to real and personal property taxes may be brought before the Superior Court.
(Sept. 3, 1974, 88 Stat. 1057, Pub. L. 93-407, title IV, § 428; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-827.
1973 Ed., § 47-648.
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 › § 47–828. Violations of assessment provisions

§ 47–828. Violations of assessment provisions.
Any person who shall refuse or knowingly neglect to perform any duty enjoined on him by law, or who shall consent to or connive at any evasion of the provision of the first section of the Act of March 3, 1881 (§ 47-211), or § 13 of the Act of August 14, 1894 (§ 47-602), or any other provision of this chapter shall, for each offense, be removed from office and fined not more than the amount set forth in [§ 22-3571.01], or imprisoned for no longer than 1 year, or both, in the discretion of the court.
(Sept. 3, 1974, 88 Stat. 1057, Pub. L. 93-407, title IV, § 429; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 11, 2013, D.C. Law 19-317, § 286(d), 60 DCR 2064.)
Prior Codifications
1981 Ed., § 47-828.
1973 Ed., § 47-649.
Effect of Amendments
The 2013 amendment by D.C. Law 19-317 substituted “not more than the amount set forth in [§ 22-3571.01]” for “not more than $10,000”.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 286(d) of the Criminal Fine Proportionality Emergency Act of 2013 (D.C. Act 20-45, April 1, 2013, 60 DCR 5400, 20 DCSTAT 1300).
References in Text
“The 1st section of the Act of March 3, 1881 (§ 47-211),” referred to in this section, appears identical with the original. However, the citation to § 47-211 appears to be erroneous, as that section is based on § 14 of 28 Stat. 285, approved August 14, 1894, rather than the 1881 Act.
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 II - Authority and Procedure to Establish Real Property Tax Rates › § 47–833. Unsubdivided tracts

§ 47–833. Unsubdivided tracts.
Whenever application is made in writing to the Assessor of the District of Columbia by the owner of any tract of land in said District not subdivided into lots and of record as a subdivision in the Office of the Surveyor of said District, for the redistribution of any general or special taxes or assessments then levied or due thereon, or whenever such application is made by the owner of any parcel of such tract for such redistribution, any such general or special taxes or assessments levied or due against the entire tract of which such parcel is a part shall be redistributed so that the owner of any such parcel may pay the proportion of such entire taxes or assessments equitably chargeable thereon.
(Mar. 1, 1921, 41 Stat. 1196, ch. 95, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-833.
1973 Ed., § 47-715.
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
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 › § 47–835. Reassessment or redistribution — Powers and duties of Department of Finance and Revenue and Assessor

§ 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).”
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 › § 47–836. Railroad companies — Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio

§ 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.
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 › § 47–837. Railroad companies — Baltimore and Ohio or Washington Terminal

§ 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.
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 › § 47–838. Railroad companies — Baltimore and Potomac

§ 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.
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 › § 47–839. Reassessment powers and duties of Mayor

§ 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.
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 › § 47–840. Valuation of federal property — Real estate included; return to Congress

§ 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.
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 › § 47–841. Valuation of federal property — Secretary of Interior to designate persons and regulations

§ 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.
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 › § 47–842. Historic property tax relief — Assessment of officially designated buildings

§ 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.