District of Columbia Statutes
§ 47-871 — Definitions.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 8 Real Property Assessment and Tax.·Subch. IV Condominium and Cooperative Trash Collection Tax Credit.
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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Legislative History
Oct. 2, 1990, D.C. Law 8-180, § 2, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
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§ 47-1001
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Nonprofit Workforce Housing Properties.§ 47-1007
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Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.