Section 9-328. APPLICATION FOR MIXED USE CLASSIFICATION

 

328.1The mixed use form shall be mailed by the Deputy Chief Financial Officer to all homeowners of income producing properties in the District. The form shall also be available, upon request, from the Real Property Tax Administration.

 

328.2Separate mixed use forms shall be required for each mixed use property, except as otherwise directed by the Office.

 

328.3The mixed use form to be completed by affected taxpayers shall contain a request for the following general information with respect to the mixed use property for the reporting period in question:

 

(a)Property identification, including but not limited to square, suffix, and lot;

 

(b)The square foot area of improved residential real property defined as Class One Property, if any, and the square foot area of improved real property defined as Class Three Property, if any, and the square foot area of improved real property defined as Class Four Property, if any. [Note: The classes of property for tax purposes are defined in Chapter 99 of this title and D.C. Code §47-813 (1981), as amended by the Real Property Tax Rates for Tax Year 1986 and Classifications Amendment Act of 1985, effective November 19, 1985 (D.C. Law 6-51; 32 DCR 5681)];

 

(c)The square foot area of improved residential real property defined as Class Two Property, if any, and the square foot area of improved real property defined as Class Three Property, if any, and the square foot area of improved real property defined as Class Four Property, if any;

 

(d)The total building area (square foot area) of Class One Property, if any, and Class Three Property, if any, and Class Four Property, if any;

 

(e)The total building area (square foot area) of Class Two Property, if any, and Class Three Property, if any; and Class Four Property, if any;

 

(f)The affected taxpayer's social security number and date of purchase of the mixed use property if Class One Property is identified. The Deputy Chief Financial Officer may utilize this information for purposes of applying the homestead (homeowner's) exemption under the Residential Real Property Tax Relief Act of 1977, as amended;

 

(g)The affected taxpayer's business registration number. The Deputy Chief Financial Officer may utilize this information for purposes of verifying that the taxpayer is subject to taxes imposed under the District of Columbia Code; and

 

(h)A certification from the owner or owner's agent that the information supplied on the mixed use form is complete and accurate and the date of certification.

 

328.4In addition to the information required in § 328.3, the Deputy Chief Financial Officer may, in his or her discretion, by written notice to the affected taxpayer, require the taxpayer to provide those records and documents that will assist in determining or substantiating the mixed use classes within the property.

 

328.5In the absence of any extension of time for good cause as determined and granted by the Deputy Chief Financial Officer, all records and documents requested under § 328.4 shall be filed with the Office within thirty (30) days from the time of the mailing of the written notice to the affected taxpayer, or as otherwise specified.

 

source

Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708, 710 (February 15, 1980); as amended by Final Rulemaking publishing at 33 DCR 4119 (July 11, 1986).