Title 47, Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

The CFO may promulgate regulations to carry out the purpose of this subchapter.

For the purposes of this subchapter, the term: (1) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a. (2) “Gross building area” means, with respect to a real property, the product of the land area of the real proper…

There is established as a special assessment district the Southeast Water and Sewer Improvement Benefit District, which shall be comprised of those real properties served by or otherwise specially benefitting from the Southeast Water and Sewer Improvement Project, more particular…

(a) Beginning in tax year 2008, there is levied a special assessment upon each real property located within the Southeast Water and Sewer Improvement Benefit District, except the following: (1) Real properties owned by the District of Columbia, except an independent instrumentali…

The Chief Financial Officer shall establish the Southeast Water and Sewer Improvement Benefit District Account within the General Fund of the District of Columbia for the deposit and application of special assessment revenues collected under this subchapter. Subject to lien prior…

For the purposes of this subchapter, the term: (1) “Adjusted Maximum Special Assessment” means the Special Assessment determined in accordance with § 47-895.03. (2) “Administrator” means the designee of the Chief Financial Officer for purposes of estimating the annual Special Ass…

(a) There is established as a special assessment district the Southwest Waterfront Improvement Benefit District, which shall be comprised of the following geographic area: (1) Approximately 23 acres of land area between the southern curb line of Maine Avenue, S.W., and the bulkhe…

(a) The Special Assessment levied under this section shall be collected in the Southwest Waterfront Improvement Benefit District each fiscal year beginning with the 1st fiscal year after the issuance of the bonds and continuing until the year specified in § 47-895.06 in an amount…

(a) The Master Developer shall consent to the levy of the Special Assessment on the lots, following which consent all actions by any owner of a lot to challenge the levy of the Special Assessment, except as provided in subsection (b) of this section, shall be forever barred. The …

The Special Assessment shall terminate on the earlier of: (1) September 30, 2044; or (2) At the end of the fiscal year when all the bonds are paid for and are no longer outstanding pursuant to their terms; provided, that any delinquent Special Assessments and related penalties an…

The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Southwest Waterfront Fund.

For the purposes of this subchapter, the term: (1) “Certificate of occupancy” means: (A) A permanent certificate of occupancy; or (B) A temporary certificate of occupancy which allows for the full operation of the intended residential or hotel purposes of the building for which t…

(a) There is established as a special assessment district the Waterfront Park Benefit District, which shall be comprised of the geographic area bounded by Isaac Hull Avenue, S.E., on the east, 1st Street, S.E., on the west, M Street, S.E., on the north, and the Anacostia River on…

(a) There is levied during the contribution period a special assessment on each owner of real property in the Waterfront Park Benefit District in an annual amount equal to $.125 per gross square foot of: (1) Each income-producing property in the Waterfront Park Benefit District t…

The Chief Financial Officer shall deposit the special assessment revenues collected under this subchapter in the Waterfront Park Maintenance Fund established by § 10-1803.

For the purposes of this subchapter, the term: (1) “Bonds” means the bonds, notes, or other obligations issued by the District pursuant to the Energy Efficiency Financing Act. (2) “Chief Financial Officer” means the Chief Financial Officer of the District of Columbia. (3) “Debt S…

(a) A Special Assessment is levied and shall be collected with respect to each lot for which an Energy Efficiency Loan Agreement has been entered into by a property owner. The Special Assessment shall begin at the commencement of the half tax year immediately following the date o…

(a) The Energy Efficiency Loan Agreement shall require the property owner to consent to the levy of the Special Assessment on the lots, following which consent, all actions by any owner of the lot to challenge the levy of the Special Assessment shall be forever barred. The proper…

(a) The authority to levy Special Assessments under this subchapter shall terminate on the day after all the bonds secured by that Special Assessment and issued pursuant to the authority granted in [subchapter II of Chapter 17R of Title 8] are paid for and are no longer outstandi…

The Chief Financial Officer shall deposit the Special Assessment revenues collected under this subchapter in the Special Energy Assessment Fund.