D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-5. TAX ON RECORDATION OF DEEDS |
Section 9-527. RESIDENTIAL PROPERTIES
Latest version.
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527The phrase “residential properties” as referenced in D.C. Official Code § 42-1103(a-4) shall have the same meaning as Class 1 Property, as defined by D.C. Official Code § 47-813(c-8)(2), or such other section under D.C. Official Code § 47-813 as may supersede D.C. Official Code § 47-813(c-8)(2).
authority
D.C. Official Code §§ 42-1117 (2010 Repl.) and 47-916 (2005 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24d (2012 Supp.));and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.
source
Final Rulemaking published at 60 DCR 3634 (March 15, 2013).