D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-3. REAL PROPERTY TAXES |
Section 9-323. CERTIFICATE OF OCCUPANCY REQUIRED TO MAINTAIN EXEMPT STATUS
Latest version.
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323.1In order for real property to qualify for or maintain its exempt status under § 322, a certificate of occupancy (unless not required under 11 DCMR § 3203) shall be on file with the Deputy Chief Financial Officer.
323.2The Deputy Chief Financial Officer may preliminarily accept a copy of an application for a certificate of occupancy to be supplemented by the awarded certificate of occupancy, once issued.
323.3The certificate of occupancy evidences the legal use of the real property for the exempt purpose.
source
Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCR §135; as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001).