Pursuant to § 47-817, the Council of the District of Columbia (“Council”) adopts the following reports as the Council's comparison of tax rates and burdens applicable to residential and nonresidential real property in the District of Columbia (“District”) with the rates on property in jurisdictions in the vicinity of the District and as the Council's comparison of other major taxes:
(1) “Tax Rates and Tax Burdens in the District of Columbia: A Nationwide Comparison” (Government of the District of Columbia, June 1997); and
(2) “A Comparison of Tax Rates and Burdens in the Washington Metropolitan Area” (Government of the District of Columbia, June 1997).
CREDIT(S)
(Sept. 3, 1974, Pub. L. 93-407, title IV, § 415a, as added Oct. 1, 1987, D.C. Law 7-28, § 3, 34 DCR 5094; Sept. 29, 1988, D.C. Law 7-161, § 2(c), 35 DCR 5730; Oct. 19, 1989, D.C. Law 8-46, § 2(d), 36 DCR 5783; Sept. 27, 1990, D.C. Law 8-172, § 2(e), 37 DCR 4844; Mar. 7, 1992, D.C. Law 9-62, § 2(d), 38 DCR 7291; Oct. 7, 1992, D.C. Law 9-177, § 4, 39 DCR 5868; Jan. 26, 1994, D.C. Law 10-66, § 4, 40 DCR 7358; May 16, 1995, D.C. Law 10-255, § 40, 41 DCR 5193; Mar. 5, 1996, D.C. Law 11-98, § 1302, 43 DCR 5; Apr. 9, 1997, D.C. Law 11-222, § 3, 44 DCR 108; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 10, 1998, D.C. Law 12-122, § 2(b), 45 DCR 2300.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-818.1.
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 2(c) of Real Property Tax Rates for Tax Year 1989 Temporary Amendment Act of 1988 (D.C. Law 7-183, March 16, 1989, law notification 36 DCR 2193).
For temporary (225 day) amendment of section, see § 2 of Real Property Tax Rates for Tax Year 1996 Temporary Amendment Act of 1995 (D.C. Law 11-86, February 10, 1996, law notification 43 DCR 1312).
For temporary (225 day) amendment of section, see § 2 of Real Property Tax Rates for Tax Year 1997 Temporary Amendment Act of 1996 (D.C. Law 11-217, April 9, 1997, law notification 44 DCR 2575).
For temporary (225 day) amendment of section, see § 2(b) of Real Property Tax Rates and Assessment Initiative Temporary Amendment Act of 1998 (D.C. Law 12-123, June 11, 1998, law notification 45 DCR 6289).
Emergency Act Amendments
For temporary amendment of section, see § 3 of the Real Property Tax Rates for Tax Year 1996 Emergency Amendment Act of 1995 (D.C. Act 11-148, October 26, 1995, 42 DCR 6054), § 3 of the Real Property Tax Rates for Tax Year 1996 Congressional Review Emergency Amendment Act of 1996 (D.C. Act 11-183, January 22, 1996. 43 DCR 376), and § 3 of the Real Property Tax Rates for Tax Year 1997 Emergency Amendment Act of 1996 (D.C. Act 11-403, October 24, 1996, 43 DCR 5808), see § 3 of the Real Property Tax Rates for Tax Year 1997 Congressional Adjournment Emergency Amendment Act of 1997 (D.C. Act 12-12, March 3, 1997, 44 DCR 1744), and see § 2(b) of the Real Property Tax Rates for Tax Year 1998 Emergency Amendment Act of 1997 (D.C. Act 12-184, October 31, 1997, 44 DCR 6960).
For temporary amendment of section, see § 1302 of the Budget Support Congressional Review Emergency Act of 1996 (D.C. Act 11-206, February 9, 1996, 43 DCR 777).
For temporary amendment of section, see § 2(b) of the Real Property Tax Rates and Assessment Initiative Emergency Amendment Act of 1998 (D.C. Act 12-299, March 4, 1998, 45 DCR 1780).
Legislative History of Laws
Law 7-28, the “Real Property Tax Rates for Tax Year 1988 Amendment Act of 1987,” was introduced in Council and assigned Bill No. 7-262, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 30, 1987 and July 14, 1987, respectively. Signed by the Mayor on July 17, 1987, it was assigned Act No. 7-50 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 7-161, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 8-46, see Historical and Statutory Notes following § 47-811.
For legislative history of D.C. Law 8-172, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 9-62, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 9-177, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 10-66, see Historical and Statutory Notes following § 47-812.
Law 10-255, the “Technical Amendments Act of 1994,” was introduced in Council and assigned Bill No. 10-673, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 21, 1994, and July 5, 1994, respectively. Signed by the Mayor on July 25, 1994, it was assigned Act No. 10-302 and transmitted to both Houses of Congress for its review. Law 10-255 became effective May 16, 1995.
For legislative history of D.C. Law 11-98, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 11-222, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 12-122, see Historical and Statutory Notes following § 47-812.
For legislative history of D.C. Law 12-123, see Historical and Statutory Notes following § 47-812.