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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-3. REAL PROPERTY TAXES |
Section 9-305. ASSESSMENTS
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305.1All real property shall be assessed on an annual basis.
305.2For the purposes of this chapter, the term "real property" means real estate identified by plat on the records of the District of Columbia Surveyor according to lot and square, together with improvements on that real estate.
305.3For the purposes of this chapter, except where specifically provided otherwise, the word "assess" means to value real property for tax purposes.
305.4For the purposes of this chapter, except where specifically provided otherwise, the word "assessment" means a real property valuation established by the Deputy Chief Financial Officer for tax purposes against which the rate of tax is applied to arrive at the tax liability.
305.5For the purposes of this section, the terms "assess" and "assessed" do not include changes in assessed value resulting from new construction, additions to existing structures, damages to or destruction of property, and any other similar changes specified in D.C. Code §§ 47-829 and 47-830 (1981 Ed.).