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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 10. PLANNING AND DEVELOPMENT |
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SubTilte 10-B. PLANNING AND DEVELOPMENT |
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Chapter 10-B34. LOW INCOME HOUSING TAX CREDIT PROGRAM |
Section 10-B3405. PROJECT CERTIFICATION AND TAX CREDIT AWARDS
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3405.1When a project is placed in service, the owner shall certify to the Department, in an acceptable format, the owner's and the project's compliance with the Act and the regulations promulgated thereunder, and provide any documentation requested by the Department.
3405.2After review and acceptance by the Department of the owner's certifications and other documentation, the Department shall award housing tax credits to the project consistent with the Act.
3405.3The Department shall not certify a housing credit allocation prior to the calendar year in which the project is placed in service.
3405.4All certifications of housing credit allocations shall be made in a time and manner consistent with the Act and its implementing regulations.