D.C. Mun. Regs. tit. 9, r. 9-328

Current through Register Vol. 71, No. 39, September 27, 2024

Rule 9-328 - APPLICATION FOR MIXED USE CLASSIFICATION

328.1

The mixed use form shall be mailed or made electronically available on the OTR online portal, in the discretion of the Deputy Chief Financial Officer, by the Deputy Chief Financial Officer to all owners of income producing properties in the District. For new applicants, the form shall, upon request to OTR, be made available electronically on the OTR online portal.

328.2

Separate mixed use forms shall be required for each mixed use property, except as otherwise directed by the Office.

328.3

The mixed use form to be completed by affected taxpayers shall contain a request for the following general information with respect to the mixed use property for the reporting period in question:

(a) Property identification, including but not limited to square, suffix, and lot;

(b) The square foot area of improved residential real property defined as Class One Property, if any, and the square foot area of improved real property defined as Class Three Property, if any, and the square foot area of improved real property defined as Class Four Property, if any. [Note: The classes of property for tax purposes are defined in Chapter 99 of this title and D.C. Official Code § 47-813.

(c) The total building area (square foot area) of Class 1 Property, if any, and Class 2 Property;

(d) The affected taxpayer's business registration number. The Deputy Chief Financial Officer may utilize this information for purposes of verifying that the taxpayer is subject to taxes imposed under the District of Columbia Code; and

(e) A certification from the owner or owner's agent that the information supplied on the mixed use form is complete and accurate and the date of certification.

328.4

In addition to the information required in § 328.3, the Deputy Chief Financial Officer may, in his or her discretion, by written or electronic notice to the affected taxpayer, require the taxpayer to provide those records and documents that will assist in determining or substantiating the mixed use classes within the property.

328.5

In the absence of any extension of time for good cause as determined and granted by the Deputy Chief Financial Officer, all records and documents requested under § 328.4 shall be filed with the Office within thirty (30) days from the transmission date of the written or electronic notice to the affected taxpayer, or as otherwise specified.

D.C. Mun. Regs. tit. 9, r. 9-328

Final Rulemaking published at 27 DCR 1324 (March 28, 1980), incorporating text of Proposed Rulemaking published at 27 DCR 708, 710 (February 15, 1980); as amended by Final Rulemaking publishing at 33 DCR 4119 (July 11, 1986); amended by Final Rulemaking published at 67 DCR 8458 (7/10/2020); amended by Final Rulemaking published at 67 DCR 11444 (10/2/2020); amended by Final Rulemaking published at 67 DCR 14715 (12/18/2020)