Statutes, codes, and regulations
District Of Columbia Administrative Code
Title 9 - TAXATION AND ASSESSMENTS
Chapter 9-3 - REAL PROPERTY TAXES
Rule 9-323 - CERTIFICATE OF OCCUPANCY REQUIRED TO MAINTAIN EXEMPT STATUS

D.C. Mun. Regs. tit. 9, r. 9-323

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Current through Register Vol. 71, No. 39, September 27, 2024
Rule 9-323 - CERTIFICATE OF OCCUPANCY REQUIRED TO MAINTAIN EXEMPT STATUS
323.1

In order for real property to qualify for or maintain its exempt status under § 322, a certificate of occupancy (unless not required under 11 DCMR § 3203) shall be on file with the Deputy Chief Financial Officer.

323.2

The Deputy Chief Financial Officer may preliminarily accept a copy of an application for a certificate of occupancy to be supplemented by the awarded certificate of occupancy, once issued.

323.3

The certificate of occupancy evidences the legal use of the real property for the exempt purpose.

D.C. Mun. Regs. tit. 9, r. 9-323

Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCR § 135; as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001)