§ 47–851. Residential property tax relief — report on assessment changes for highest assessed properties. [Repealed]

DC Code § 47–851 (2019) (N/A)

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Repealed.

(Feb. 28, 1978, D.C. Law 2-45, § 6, 24 DCR 3614; Mar. 3, 1979, D.C. Law 2-130, § 7(c), 25 DCR 2517; June 14, 1994, D.C. Law 10-127, § 3(b), 41 DCR 2050; 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.)

1981 Ed., § 47-851.

1973 Ed., § 47-659.2.

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) repeal 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).

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, 49 DCR 2997).

Definitions applicable: The definitions in § 47-803 apply to this section.

Section 3 of D.C. Law 14-147 provided 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.

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§ 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed.

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§ 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed]