It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:

1. (1) Equitable sharing of the financial burden of the government of the District of Columbia;
2. (2) Full public information regarding assessments and appeal procedures;
3. (3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;
4. (4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and
5. (5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.

History

Sept. 3, 1974, 88 Stat. 1051, Pub. L. 93-407, title IV, § 402

enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575

Prior Codifications

1973 Ed., § 47-621.

1981 Ed., § 47-801.

Section References

This section is referenced in § 2-1215.02 and § 47-4625.