D.C. Mun. Regs. tit. 9, r. 9-300

Current through Register Vol. 71, No. 44, November 1, 2024

Rule 9-300 - GENERAL PROVISIONS

300.1

The provisions of this chapter are adopted under authority of the "District of Columbia Real Property Tax Revision Act of 1974," 88 Stat. 1053, as amended, D.C. Code § 47-814 and § 47 -820 (1981 Ed.).

300.2

The purpose of this chapter is to establish rules for the assessment and reassessment of real property and related matters consistent with the provisions of the "District of Columbia Real Property Tax Revision Act of 1974" (also referred to in this chapter as the "Act"), as amended, and other applicable provisions of law.

300.3

For the purposes of this chapter, the word "Mayor," means the Mayor of the District of Columbia or his or her authorized representative.

300.4

For the purposes of this chapter, the term "Deputy Chief Financial Officer" means the Deputy Chief Financial Officer of the Office of Tax and Revenue ("Office") or his or her designee, agent, or representative.

300.5

For the purposes of this chapter, the word "erected" means completely built and finished.

300.6

For the purposes of this chapter, the word "roofed" and the phrase "under roof" mean the stage of completion of a structure where the main roof and the roofs of any structures on the main roof are in place.

D.C. Mun. Regs. tit. 9, r. 9-300

Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCRR §§ 100, 101

The Office of the Chief Financial Officer of the District of Columbia published a Notice of Public Interest at 44 DCR 2345 (April 18, 1997) changing the name of the "Department of Finance and Revenue" to the "Office of Tax and Revenue."

AUTHORITY: Unless otherwise noted, the authority for this chapter is the District of Columbia Real Property Tax Revision Act of 1974, 88 Stat. 1053, as amended, D.C. Code §§ 47-814 and 47-820 (1981 Ed.).