§ 10-1103.02 — Assessment; collection.

District of Columbia § 10-1103.02

• Jurisdiction: District of Columbia
• Title 10: Parks, Public Buildings, Grounds, and Space.
• Ch. 11: Rental and Utilization of Public Space.
• Subch. I: General.
• Part C: Rental of Subsurface Space.

Text

(1) The Chief Financial Officer shall assess and collect rent and charges from the owner or owners of abutting property for any vault located in the public space abutting such property, unless such vault has been removed, filled, sealed, or otherwise rendered unusable in a manner satisfactory to the Mayor.

(2) Bills and notices shall be deemed to be properly served when mailed via first class mail to the abutting property owner’s mailing address of record as maintained by the Chief Assessor of the Office of Tax and Revenue.

(1) Notwithstanding § 42-1901.04 , or any other provision of law that imposes liability for vault rent that is contrary to this subsection, vault rent shall be assessed against a responsible condominium unit owners’ association.

(2) The responsible condominium unit owners’ association shall be billed for vault rent as a separate and distinct taxable entity with its own vault rent account, as designated by the Chief Financial Officer, and, unless the context requires otherwise, for purposes of this part shall be deemed to be the owner of the property abutting public space in which any vault is located.

(3) A notice of proposed land assessment relating to the vault rent account shall be given to the responsible condominium unit owners’ association by March 1st before the beginning of the applicable vault rent year. Only the land values of comparable multi-family residential properties shall be used in determining land values for vault rent purposes of residential condominiums.

(4) The assessed value of the land derived for purposes of billing the vault rent may be appealed as provided under § 47-825.01a(d) , (e), and (g); except, that for the purposes of this section any references in that section to an owner shall be deemed to be references to a responsible condominium unit owners’ association.

(5) The Chief Financial Officer may correct or change any land assessment relating to the vault rent account for which a responsible condominium unit owners’ association is responsible as under the circumstances and subject to the conditions in § 47-825.01a(f) ; except, that the reference to:

(A) Tax years shall be deemed to be a reference to vault rent years;

(B) Owner shall be deemed to be a reference to a responsible condominium unit owners’ association; and

(C) The owner’s address of record shall be deemed to be a reference to the responsible condominium unit owners’ mailing address of record as maintained by the Chief Assessor of the Office of Tax and Revenue.

(c) Where vault rent is assessed against any owner other than a responsible condominium owners’ association, the Mayor may adjust any utilization factor or area of the vault level under the circumstances, subject to the conditions in § 47-825.01a(f) ; except, that the reference to tax years shall be deemed to be a reference to vault rent years.

Legislative History

Oct. 17, 1968, 82 Stat. 1159, Pub. L. 90-596, title III, § 303; Feb. 26, 2015, D.C. Law 20-155, § 6002(c), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7028(2), 62 DCR 10905