Declaration of purpose. 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. (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 1981 Ed., § 47-801. 1973 Ed., § 47-621. Section References This section is referenced in § 2-1215.02 and § 47-4625.
District of Columbia Legal Code