§ 47-842Title 47

Historic property tax relief — Assessment of officially designated buildings.

For certain officially designated historic buildings in the District, the Mayor shall, in addition to assessing at full market value, assess land and improvement on the basis of current use and structures of the buildings, which latter assessment, if it is less than full market value, shall be the basis of tax liability to the District.

Annotations

Sept. 3, 1974, 88 Stat. 1058, Pub. L. 93-407, title IV, § 432
Jan. 3, 1975, 88 Stat. 2178, Pub. L. 93-635, § 15(c)
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575
1973 Ed., § 47-652.
1981 Ed., § 47-842.

Source XML

Sourced from the DC Council Open Law Library (public domain).

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