Title 47 — Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
61 chapters · 1,826 sections in this title.
D.C. Code § 47-1089 Jubilee Housing Limited Partnership Residential Rental Project; Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566
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Beginning October 1, 2012, the real properties described as Lots 62, 63, and 809, Square 2576, and Lot 818, Square 2566, owned by Jubilee Housing, Inc., or by Jubilee Housing Limited Partnership, shall be exempt from real property taxation so long as the real properties continue …
D.C. Code § 47-1090 Washington Latin Public Charter School property; Lot 0800, Square 3327
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(a) The real property located at 5210 2nd Street, N.W., and described as Lot 0800, Square 3327, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Washington Latin Pub…
D.C. Code § 47-1091 Basilica of the National Shrine of the Immaculate Conception Property; Lot 6, Square 3663
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(a) The Basilica of the National Shrine of the Immaculate Conception Property, Lot 6, Square 3663, located in the northeast quadrant of the District of Columbia and comprising approximately 5 acres of land, generally bounded by the Basilica’s parking lot, Harewood Road, and the C…
D.C. Code § 47-1092 YMCA Community Investment Initiative, Lot 2010, Square 234
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(a) The real property located at 1325 W Street, N.W., Washington, D.C., and described as Lot 2010, Square 234, shall be exempt from real property taxation, and interests in the property shall be exempt from possessory interest taxation so long as the real property continues to be…
D.C. Code § 47-1093 American Academy of Achievement
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(a)(1) Beginning on [February 26, 2015], the real property designated as Lot 0829 in Square 0182, known as the American Academy of Achievement building, together with any improvements and furnishings (“Property”) shall be exempt from all taxation; provided, that the Property is: …
D.C. Code § 47-1094 Supreme Council of Scottish Rite Free Masonry of the Southern Jurisdiction of the United States; Lot 108, Square 192
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The real property described as Lot 108 in Square 192 shall be exempt from real property taxation so long as the real property is owned by The Supreme Council (Mother Council of the World) of the Inspectors General Knights Commanders of the House of the Temple of Solomon of the Th…
D.C. Code § 47-1095 SeVerna, LLC, Lot 247, Square 621
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[Not funded].
D.C. Code § 47-1096 N Street Village, Inc., Lot 93, Square 242
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[Not funded].
D.C. Code § 47-1097 Naval Lodge Building, Inc.; Lot 800, Square 789
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[Not funded.]
D.C. Code § 47-1101 Taxes and assessments — Annual statement to owner; installment payments; interest
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Repealed Repealed.
D.C. Code § 47-1102 Taxes and assessments — Extension of time of payment
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Repealed Repealed.
D.C. Code § 47-1103 Taxes and assessments — Delinquency sale — Required notice
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Repealed Repealed.
D.C. Code § 47-1104 Taxes and assessments — Delinquency sale — Invalidity
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Repealed Repealed.
D.C. Code § 47-1105 Applicability of chapter
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Repealed Repealed.
D.C. Code § 47-1201 Public improvements generally — Protest by aggrieved property owner
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Any property owner aggrieved by any special assessment levied by the District of Columbia for any public improvement, other than a special assessment levied by a jury in a condemnation proceeding, may, within 60 days after service of notice of such assessment as provided in § 47-…
D.C. Code § 47-1202 Public improvements generally — Power of Mayor to abate, reduce, or adjust
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The Mayor of the District of Columbia is authorized, but not directed, whenever in his judgment and discretion any property upon which a special assessment has been levied by the District of Columbia is not benefited by the improvement for which such special assessment was levied…
D.C. Code § 47-1202.01 Deferral or forgiveness of special assessments
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The Mayor may defer or forgive, in whole or in part, any special assessment levied by the District of Columbia with respect to any qualified real property approved pursuant to § 6-1503.
D.C. Code § 47-1203 Public improvements generally — Notice of levying; payment; interest; delinquency sale
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(a)(1) When any special assessment for a public improvement, with the exception of assessments levied in condemnation proceedings, is levied by the District of Columbia upon any lot or parcel of land, notice of the levying of such assessment shall be served upon the record owner …
D.C. Code § 47-1204 Condemnation proceedings; payment; interest; delinquency sale
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Special assessments authorized to be levied in condemnation proceedings instituted by the District of Columbia may be paid without interest within 60 days after the ratification or confirmation of the verdict of the jury. Interest of one-third of 1% for each month or part thereof…
D.C. Code § 47-1205 Removal of nuisances; payment; interest; delinquency sale; redemption
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(a) Except as provided in subsections (b) and (c) of this section, all assessments authorized to be levied by the District of Columbia to reimburse it for money expended in the removal of nuisances shall bear interest at the rate of 11/2% per month or part thereof from the date s…
D.C. Code § 47-1206 Power and duty of Mayor to reassess
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The Mayor of the District of Columbia is hereby authorized and directed, in any case where a special assessment for public improvements in the District of Columbia, other than an assessment levied by a jury in a condemnation proceeding, has been or hereafter may be quashed, set a…
D.C. Code § 47-1207 Improvements of streets about the Capitol
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In the improvements of streets about the Capitol, the Secretary of the Interior shall assess and collect the cost of all improvements made in front of all private property in the same proportion as charged by the District authorities for the same purpose.
D.C. Code § 47-1221 Definitions
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Expired Expired.
D.C. Code § 47-1222 Assessment on hospitals
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Expired Expired.
D.C. Code § 47-1223 Assessment on nursing homes
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Expired Expired.
D.C. Code § 47-1224 Assessment on intermediate care facilities for the mentally retarded
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Expired Expired.
D.C. Code § 47-1225 Interest and penalties
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Expired Expired.
D.C. Code § 47-1226 Payment
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Expired Expired.
D.C. Code § 47-1227 Confidentiality; audit; determination or redetermination of assessment
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Expired Expired.
D.C. Code § 47-1228 Periods of limitation on audit and collection
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Expired Expired.
D.C. Code § 47-1229 Appeals
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Expired Expired.
D.C. Code § 47-1230 Certain suits forbidden
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Expired Expired.
D.C. Code § 47-1231 Federal determinations
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Expired Expired.
D.C. Code § 47-1232 Rules
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Expired Expired.
D.C. Code § 47-1241 Definitions
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Repealed Repealed.
D.C. Code § 47-1242 Assessment on hospitals
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Repealed Repealed.
D.C. Code § 47-1243 Assessment on nursing homes
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Repealed Repealed.
D.C. Code § 47-1244 Assessment on intermediate care facilities for the mentally retarded
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Repealed Repealed.
D.C. Code § 47-1245 Interest and penalties
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Repealed Repealed.
D.C. Code § 47-1246 Payment
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Repealed Repealed.
D.C. Code § 47-1247 Confidentiality; audit; determination or redetermination of assessment
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Repealed Repealed.
D.C. Code § 47-1248 Periods of limitation on audit and collection
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Repealed Repealed.
D.C. Code § 47-1249 Appeals
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Repealed Repealed.
D.C. Code § 47-1250 Certain suits forbidden
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Repealed Repealed.
D.C. Code § 47-1251 Federal Determinations
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Repealed Repealed.
D.C. Code § 47-1252 Rules
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Repealed Repealed.
D.C. Code § 47-1261 Definitions
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For the purposes of this chapter, the term: (1) “Case mix reimbursement methodology” means a prospective Medicaid payment rate system for nursing facilities that includes: (A) A point-of-sale prescription system; (B) A resident classification system based on resident acuity and n…
D.C. Code § 47-1262 Nursing Facility Quality of Care Fund
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(a) There is established a fund designated as the Nursing Facility Quality of Care Fund, which shall be separate from the General Fund of the District of Columbia and shall be used for the purposes set forth in subsection (b) of this section. All assessments collected under this …
D.C. Code § 47-1263 Assessments on nursing facilities
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(a) Except as provided in paragraph (1) of this subsection, each nursing facility in the District of Columbia shall pay to the Mayor an assessment of up to 6% per annum of net resident revenue. The assessment shall be a uniform amount per licensed bed, and the amount shall be det…
D.C. Code § 47-1264 Interest and penalties
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(a) When a nursing facility fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to § 47-1267, the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof, which shall be added to the un…