District of Columbia Code
Subchapter I - General
§ 42–2016. Common profits and expenses; taxation; proportional contributions for administration and maintenance mandatory; determination of amount due and assessment of lien

(a) The common profits of the property shall be distributed among and the common expenses shall be charged to the unit owners according to the percentages established by § 42-2006; provided, that for purposes of the application of subchapter II of Chapter 18 of Title 47, the council of co-owners shall, in accordance, with the provisions of said subchapter, be regarded as constituting an unincorporated business and shall file returns and pay taxes upon the taxable income derived from the common areas without regard to the “common profits” as defined in this subchapter.
(b) All co-owners are bound to contribute in accordance with the said percentages toward the expenses of administration and of maintenance and repairs of the general common elements, and, in proper case, of the limited common elements of the project and toward any other expenses lawfully agreed upon by the council of co-owners.
(c) No owner shall be exempt from contributing toward such common expenses by waiver of the use or enjoyment of the common elements both general and limited, or by the abandonment of the condominium unit belonging to him.
(d) Said contribution may be determined, levied, and assessed as a lien on the first day of each calendar or fiscal year, and may become and be due and payable in such installments as the bylaws may provide, and said bylaws may further provide that upon default in the payment of any 1 or more of such installments, the balance of said lien may be accelerated at the option of the manager, board of directors, or of management and be declared due and payable in full.
(Dec. 21, 1963, 77 Stat. 456, Pub. L. 88-218, § 16; May 22, 1975, D.C. Law 1-3, § 2(2), 21 DCR 3945.)
1981 Ed., § 45-1716.
1973 Ed., § 5-916.
This section is referenced in § 42-2017, § 42-2018, and § 42-2019.
Supersedure of chapter: See Historical and Statutory Notes following § 42-2001.

Structure District of Columbia Code

District of Columbia Code

Title 42 - Real Property

Chapter 20 - Horizontal Property Regimes

Subchapter I - General

§ 42–2001. Short title

§ 42–2002. Definitions

§ 42–2003. Establishment by subdivision

§ 42–2004. Transfer of individual units; incidents of real property; recordation

§ 42–2005. Joint tenancies, tenancies in common, tenancies by the entirety

§ 42–2006. Units held in fee; common elements held in undivided shares; recordation of declaration of ownership percentages; market values of units and shares not fixed; voting on basis; unit deeds

§ 42–2007. Indivisibility of common elements; limitation upon partition; exception thereto

§ 42–2008. Use of elements held in common; right to enter units for certain repairs

§ 42–2009. Plat of condominium subdivision — Contents thereof; certification and recordation

§ 42–2010. Plat of condominium subdivision — Reference thereto for description; conveyance of unit includes share in common elements

§ 42–2011. Termination and waiver of regime; certification upon plat; judicial termination; ownership after termination; condominium restrictions not applicable after termination or partition

§ 42–2012. Merger no bar to reconstitution

§ 42–2013. Bylaws — Availability for examination; made part of declaration; amendment; compliance mandatory

§ 42–2014. Plat of condominium subdivision — Necessary; modification of administration

§ 42–2015. Books of receipts and expenditures; availability for examination; annual audit

§ 42–2016. Common profits and expenses; taxation; proportional contributions for administration and maintenance mandatory; determination of amount due and assessment of lien

§ 42–2017. Priority of liens; unpaid assessments upon sale or conveyance

§ 42–2018. Joint and several liability of purchaser and seller of unit for amounts owing under § 42-2016; purchaser’s right of indemnity; right to statement of amount of unpaid assessments

§ 42–2019. Supplemental method of enforcement of lien; rights and duties of subsequent purchaser; priority of lien, bond and trust; written statement of payments due under lien

§ 42–2020. Authority to obtain hazard insurance; held in trust; no effect on right to insure individual unit

§ 42–2021. Application of insurance proceeds to reconstruction; pro rata distribution in certain cases according to bylaws or decision of council

§ 42–2022. Sharing of reconstruction cost where project not insured or insurance indemnity insufficient

§ 42–2023. Unit identification; taxation of unit and proportionate share of common area; effect of forfeiture or tax sale of other units

§ 42–2024. Actions relating to common elements; service of process; removal of lien on proportionate share of common areas following judgment against other unit owners

§ 42–2025. Liens available only against individual units; consent necessary for mechanics’ or materialmen’s liens; removal of lien on unit and proportionate share of common area following judgment against other unit owners

§ 42–2026. Rule against perpetuities and rule against unreasonable restraints on alienation not applicable to horizontal property regimes; exception for individual units

§ 42–2027. Subchapter supplements existing code provisions; exception where conflict arises

§ 42–2028. Regulations of Council and Zoning Commission; enforcement thereof

§ 42–2029. Subchapter interpreted to require compliance with all applicable laws; owners’ responsibilities for taxes; methods of collection; no effect on eminent domain

§ 42–2030. Right to individual water meters; common water service authorized; billing and collection

§ 42–2031. Authority vested in Board of Commissioners unaffected; delegation of functions