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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 9-353. UNIMPROVED REAL PROPERTY
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353.1The Deputy Chief Financial Officer shall place unimproved real property that does not meet the requirements for Classes 1 through 4 into Class 5 beginning July 1, 1990 (real property tax year 1991).
353.2For the purpose of Class 5 treatment only, the Deputy Chief Financial Officer shall consider real property to be improved if it has located on it permanently attached equipment used for commercial purposes that makes the land otherwise unbuildable, including storage tanks, railroad tracks and transmittal towers.
353.3The Deputy Chief Financial Officer shall not place the following unimproved real property into Class 5:
(a) Unimproved real property that receives abutting Class 1 or Class 2 treatment;
(b) Unimproved real property upon which no building of any structure is allowed as a matter of right, pursuant to the District zoning regulations;
(c) Unimproved real property for which a building permit has been issued for the building of an improvement, if the permit is in effect as of July 1, 1990 for real property tax year 1991. A permit will be considered to be in effect for the purpose of this section if it is not expired; and
(d) Unpaved parking lots for which the owner has received all of the necessary approvals from the District. Paved parking lots are considered to be improved lots.
353.4If the Deputy Chief Financial Officer determines that an unimproved portion of an improved lot meets the requirements of Class 5, the Deputy Chief Financial Officer shall apportion the lot into the appropriate classes of real property.