Section 9-352. SUBDIVISION OR COMBINATION OF LOTS

 

352.1The creation of tax lots shall not, in and of itself, result in a reclassification of the real property.

 

Example: An individual owns one lot that is Class 5 unimproved. The owner requests the property be divided into two (2) tax lots for taxation purposes. Both lots will continue to be treated as Class 5 unimproved property. The owner may be able to obtain a reclassification if the owner can show, for instance, that the property has been subdivided into record lots under the zoning regulations such that the lots are no longer buildable lots and are therefore exempt from Class 5.

 

352.2If the Deputy Chief Financial Officer determines that a combination of lots results in the use of the property falling into more than one class, he or she shall apportion the property into the appropriate classes of real property.

 

Example: An individual owns a commercial building that abuts an unimproved lot. The commercial building is Class 3 property and the unimproved lot is Class 5. If the owner combines the two (2) lots, and the unimproved portion of the new lot continues to meet the requirements for Class 5, the property will be treated as mixed use property, with the portion of the lot on which. the building is located placed in Class 3, and the remainder of the lot placed in Class 5.

 

source

Final Rulemaking published at 37 DCR 5128, 5130 (August 3, 1990).