District of Columbia § 47-871 Definitions.

District of Columbia Statutes

§ 47-871 — Definitions.

District of Columbia § 47-871

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

Ch. 8Real Property Assessment and Tax.

Subch. IVCondominium and Cooperative Trash Collection Tax Credit.

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Bluebook

D.C. Code § 47-871 (2026).

Text

For the purposes of this subchapter, the term:

(1)“Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d) ; and

(2)“Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.

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For the purposes of this subchapter, the term:

(1) “Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d) ; and

(2) “Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.