District of Columbia Statutes
§ 47-891 — Definitions.
District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 8 Real Property Assessment and Tax.·Subch. VI Southeast Water and Sewer Improvement Benefit District.
For the purposes of this subchapter, the term:
(1)“Chief Financial Officer” means the Chief Financial Officer of the District of Columbia established by § 1-204.24a .
(2)“Gross building area” means, with respect to a real property, the product of the land area of the real property multiplied by the maximum floor area ratio allowable under its zoning category as of January 1, 2007 without including transfer development rights or bonus development rights; provided, that in the case of real property formerly owned by the United States of America after January 1, 2007, the term “gross building area” shall mean the foregoing as of the date the real property was first legally zoned under District law.
(3)“Land area” means, with respect to a real property, the ground square footage of the r
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Legislative History
Jan. 29, 2007, D.C. Law 17-89, § 2(b), 54 DCR 11919
Nearby Sections
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.