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D.C. Code § 47-801

Declaration of purpose

Sept. 3, 1974, 88 Stat. 1051, Pub

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

(1) Equitable sharing of the financial burden of the government of the District of Columbia;

(2) Full public information regarding assessments and appeal procedures;

(3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;

(4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and

(5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.

Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.