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The DC Code: § 47-822 Assessments--Person in whose name assessment made; address and number to be used.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)
a
All real property, except as hereinafter provided, shall be assessed in the name of the owner, or trustee or trustees of the owner thereof. All undivided real property of a deceased person may be assessed in the name of such deceased person until such undivided real property is divided according to law, or has otherwise passed into the possession of some other person; and all real property, the ownership of which is unknown, shall be assessed as owner unknown.
b
All real property, whether taxable or not, shall be assessed according to the address and the number of the squares and lots thereof, or part of lots, and upon the number of the square or superficial feet in each square or lot or part of a lot.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-822. 1973 Ed., § 47-643. DC CODE § 47-822 Current through December 11, 2012

Credits

(Sept. 3, 1974, 88 Stat. 1054, Pub. L. 93-407, title IV, § 423; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)