CREDIT(S)
(Feb. 28, 1978, D.C. Law 2-45, § 7, 24 DCR 3614; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 25, 2002, D.C. Law 14-147, § 2(f), 49 DCR 4219.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-852.
1973 Ed., § 47-659.3.
Temporary Repeal of Section
For temporary (225 day) repeal of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Temporary Act of 2001 (D.C. Law 14-92, March 19, 2002, law notification 49 DCR 2997).
Emergency Act Amendments
For temporary (90 day) repeal of section, see §§ 2(f), 3 of Homestead and Senior Citizen Real Property Tax Emergency Act of 2001 (D.C. Act 14-190, November 29, 2001, 48 DCR 11219).
For temporary (90 day) amendment of section, see § 2(f) of Homestead and Senior Citizen Real Property Tax Legislative Review Emergency Act of 2001 (D.C. Act 14-226, January 8, 2002, 49 DCR 668).
Legislative History of Laws
For legislative history of D.C. Law 2-45, see Historical and Statutory Notes following § 47-849.
For Law 14-147, see notes following § 47-813.
Miscellaneous Notes
Section 3 of D.C. Law 14-147 provides that: “Section 2 shall apply as of October 1, 2001, except insofar as the retroactive application results in an increase of tax to the real property or owner thereof.”