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The DC Code: § 47-871 Definitions.

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

For the purposes of this subchapter, the term:

1
"Condominium", "cooperative housing association", "dwelling unit", or "nontransient" shall have the same meaning as the terms have in § 47- 813(d); and
2
"Homeowners association" means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-871. Legislative History of Laws Law 8-180, the "Condominium and Cooperative Trash Collection Tax Credit of 1990," was introduced in Council and assigned Bill No. 8-20, which was referred to the Committee on Finance and Revenue and reassigned to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 12, 1990, and June 26, 1990, respectively. Signed by the Mayor on July 18, 1990, it was assigned Act No. 8-248 and transmitted to both Houses of Congress for its review. DC CODE § 47-871 Current through December 11, 2012

Credits

(Oct. 2, 1990, D.C. Law 8-180, § 2, 37 DCR 5039; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)