Section 42-1901.04 - Separate taxation(a) If there is any unit owner other than the declarant, a tax or assessment shall not be levied on the condominium as a whole or against any common elements, but only on the individual condominium units. A condominium unit shall be carried on the records of the District of Columbia and assessed as a separate and distinct taxable entity.(b)(1) Notwithstanding subsection (a) of this section, for real property tax years beginning after September 30, 2011, horizontally or vertically abutting condominium units owned by the identical unit owner that comprise and are used as a single dwelling unit may be combined for assessment and taxation purposes into a separate and distinct taxable entity ("combined tax lot"); provided, that the unit owner applies for combined tax lot treatment pursuant to § 47-832.(2) Combined tax lot treatment granted pursuant to paragraph (1) of this subsection shall take effect for the succeeding real property tax year following the date the application is received.Mar. 29, 1977, D.C. Law 1-89, title I, § 104, 23 DCR 9532b; Mar. 8, 1991, D.C. Law 8-233, § 2(d), 38 DCR 261; July 13, 2012, D.C. Law 19-150, § 2, 59 DCR 5132.