Section 9-327. TAXATION OF MIXED USE PROPERTY

 

327.1The Deputy Chief Financial Officer shall make every effort to afford affected taxpayers the opportunity to apply and qualify for mixed use status, but it shall be the affected taxpayer's responsibility to inform the Deputy Chief Financial Officer of the existence of a mixed use property by properly completing and timely filing the mixed use form. The classes of property for tax purposes are set forth in D.C. Code § 47-813 and §9903 of this title.

 

327.2For the purposes of this chapter, an "affected taxpayer," is an owner of real property in the District who is required to file a mixed use form in accordance with the provisions of this section.

 

327.3An application properly completed and timely filed in accordance with § 3(c) and § 3(d)(3) of the Residential Property Tax Relief Act of 1977, as amended, effective February 28, 1978 (D.C. Law 2-45; D.C. Code § 47-850 (1981 Ed.)), shall be required for purposes of classifying real property as Class One Property and imposing the applicable rate of taxation on the property.

 

327.4If any mixed use form is not submitted (postmarked) to the Office on or before June 1st of the year in which such forms are mailed to affected taxpayers, or within the time extended by the Deputy Chief Financial Officer, or any mixed use form is timely submitted (postmarked) on or before June 1st, but is either inaccurate or incomplete and, after written notice from the Deputy Chief Financial Officer and, in the opinion of the Deputy Chief Financial Officer, remains inaccurate or incomplete, the Deputy Chief Financial Officer shall classify the affected taxpayer's real property as Class Four Property for the next taxable year (July 1st-June 30st).

 

327.5The Deputy Chief Financial Officer shall notify affected taxpayers of Class Four Property status which results because of the application of § 327.3 through the billing process or by any other method which is deemed appropriate.

 

327.6Whenever the mixed use form or information sought under the form, or records or documents sought to completely and accurately inform the Deputy Chief Financial Officer as to the mixed use of the property are not submitted in the time provided for by this chapter, and it is shown to the Deputy Chief Financial Officer's satisfaction that the failure to provide the form, information, record, or document was due to reasonable cause and was not due to simple neglect, the Deputy Chief Financial Officer shall apportion the mixed uses of the property according to the best information available.

 

327.7In order to receive Class Three classification, the property in question shall be subject to the Hotel Occupancy Tax imposed under the provisions of D.C. Code §§ 47-3201 et seq.

 

source

Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708, 711 and 712 (February 15, 1980), 16 DCRR §§303, 305, 306(b); as amended by Final Rulemaking publishing at 33 DCR 4119 (July 11, 1986).