The following deeds shall be exempt from the tax imposed by this chapter:
"I (we) the owner(s) of the real property described within certify, subject to criminal penalties for making false statements pursuant to § 22-2405 of the District of Columbia Code, that the real property described within is Class 1 Property, as that class of property is established pursuant to § 47-813, with 5 or fewer units.";
D.C. Code § 42-1102
Section 7014 of D.C. Law 21-160 repealed § 3 of D.C. Law 19-60. Therefore the changes made to this section by D.C. Law 19-60 have been given effect.
Applicability and expiration of subtitle KK of title I, §§ ,1295 to 1300, of D.C. Law 16-33: Sections 1298 and 1299, as amended by D.C. Law 17-219, § ,7068(l), (m) provided:
"Sec. 1298. Conditional applicability.
"(a) Sections 1296 and 1297 shall apply for taxable years beginning after September 30, 2005.
"(b) Repealed.
"Sec. 1299. Repealed."
Section 3 of D.C. Law 19-60 provided: "Sec. 3. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan."
Application of Law 8-20: See Historical and Statutory Notes following § 42-1101 .
Mayor authorized to issue rules: Section 6 of D.C. Law 9-56 provided that the Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.
Section 5 of D.C. Law 9-120 provided that the Mayor may, pursuant to subchapter I of Chapter 5 of Title 2, issue rules to implement the provisions of the act.
Application of Law 10-128: See Historical and Statutory Notes following § 42-1101 .
Applicability of D.C. Law 15-176: Section 7 of D.C. Law 15-176 provided: "Sections 2 through 6 shall apply as of October 1, 2003."
Section 3 of D.C. Law 19-60 provided:
"Sec. 3. Applicability.
"This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan."
The Budget Director of the Council of the District of Columbia has determined that as of September 20, 2012, the fiscal effect of Law 19-60 has been included in an approved budget and financial plan. Therefore, the provisions of this section, enacted by Law 19-60, are in effect.
Application of Law 19-210: Section 7 of D.C. Law 19-210 provided that the act shall apply as of January 1, 2012.
Applicability of D.C. Law 20-61: Section 7152(b) of D.C. Law 20-61 provided that § ,7152(a) (which amended § 42-1102(32) ) shall apply as of September 20, 2012.
D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law (Act 20-424), § 7104, 61 DCR 9990.