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The DC Code: § 47-842 Historic property tax relief--Assessment of officially designated buildings.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

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.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-842. 1973 Ed., § 47-652. DC CODE § 47-842 Current through December 11, 2012

Credits

(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.)