District of Columbia § 47-801 Declaration of purpose.

District of Columbia Statutes

§ 47-801 — Declaration of purpose.

District of Columbia § 47-801

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

Ch. 8Real Property Assessment and Tax.

Subch. IGeneral Provisions.

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Bluebook

D.C. Code § 47-801 (2026).

Text

It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:

(1)Equitable sharing of the financial burden of the government of the District of Columbia;

(2)Full public information regarding assessments and appeal procedures;

(3)Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;

(4)Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and

(5)Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.

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It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:

(1) Equitable sharing of the financial burden of the government of the District of Columbia;

(2) Full public information regarding assessments and appeal procedures;

(3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;

(4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and

(5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.