D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-3. REAL PROPERTY TAXES |
Section 9-300. GENERAL PROVISIONS
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300.1The provisions of this chapter are adopted under authority of the "District of Columbia Real Property Tax Revision Act of 1974," 88 Stat. 1053, as amended, D.C. Code § 47-814 and § 47-820 (1981 Ed.).
300.2The purpose of this chapter is to establish rules for the assessment and reassessment of real property and related matters consistent with the provisions of the "District of Columbia Real Property Tax Revision Act of 1974" (also referred to in this chapter as the "Act"), as amended, and other applicable provisions of law.
300.3For the purposes of this chapter, the word "Mayor," means the Mayor of the District of Columbia or his or her authorized representative.
300.4For the purposes of this chapter, the term "Deputy Chief Financial Officer" means the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office") or his or her designee, agent, or representative.
300.5For the purposes of this chapter, the word "erected" means completely built and finished.
300.6For the purposes of this chapter, the word "roofed" and the phrase "under roof" mean the stage of completion of a structure where the main roof and the roofs of any structures on the main roof are in place.