(a) Whenever a subdivision of any lot or parcel of land in the District of Columbia, or any portion of any such lot or parcel, is made during the months of July, August, September, October, November, or December, the general tax due and payable upon such lot or parcel of land for prior years and for the first half of the then current fiscal year shall then be paid, and all water main and sewer assessments and special assessments of any kind thereon shall then become due and payable, and be paid before such subdivision shall be admitted to record in the Office of the Surveyor of the District of Columbia; and the general tax thereon for the last half of the then current fiscal year shall be due and payable in the following May.
(b) Whenever such subdivision is made during the months of January, February, March, April, May, or June, the total general tax assessed against the original lot or parcel of land for prior years and for the then current fiscal year, and all water main and sewer assessments and special assessments of any kind thereon, shall become due and payable and be paid before such subdivision is admitted to record in the Office of the Surveyor of the District of Columbia.
(c) For tax year 1994 and each tax year thereafter, whenever a subdivision of any lot or parcel of land in the District of Columbia, or any portion of any such lot or parcel, is made during the months of October, November, December, January, February, or March, the general tax due and payable upon such lot or parcel of land for prior years and for the first half of the then current tax year shall be paid, and all water main and sewer assessments and special assessments of any kind assessed thereon shall become due and payable, and be paid before such subdivision shall be admitted to record in the Office of the Surveyor of the District of Columbia; and the general tax levied thereon for the last half of the current tax year shall be due and payable in the following September.
(d) For tax year 1994 and each tax year thereafter, whenever a subdivision is made during the months of April, May, June, July, August, or September, the total general tax assessed against the original lot or parcel of land for prior years and for the current tax year, and all water main and sewer assessments and special assessments of any kind assessed thereon, shall become due and payable and be paid before such subdivision shall be admitted to record in the Office of the Surveyor of the District of Columbia.
(Mar. 1, 1921, 41 Stat. 1196, ch. 95, § 2; Sept. 30, 1993, D.C. Law 10-25,§ 105, 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-832.
1973 Ed., § 47-714.
This section is referenced in § 42-1901.04, § 47-834, § 47-895.03, and § 47-4616.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 8 - Real Property Assessment and Tax
Subchapter II - Authority and Procedure to Establish Real Property Tax Rates
§ 47–811. Levy and disposition of tax; payment; penalty for nonpayment
§ 47–811.01. Real property tax amnesty. [Repealed]
§ 47–811.02. Overpayment; credit or refund; interest
§ 47–811.03. Real property tax abatement for certain commercial properties
§ 47–811.04. Abatement of penalty and interest; compromise
§ 47–812. Establishment of rates
§ 47–814. Rules and regulations
§ 47–815. Submission of estimated assessment roll
§ 47–816. Submission on exempt property
§ 47–817. Comparison of rates and burdens
§ 47–818. Adoption of enumerated reports as comparison. [Repealed]
§ 47–818.01. Adoption of enumerated reports as comparison
§ 47–819. Compilation and publication of comparisons
§ 47–820. Assessments — Estimated assessment roll; frequency of assessments
§ 47–822. Assessments — Person in whose name assessment made; address and number to be used
§ 47–824. Assessments — Notice to taxpayer; contents
§ 47–825. Assessments — Board of Equalization and Review. [Repealed]
§ 47–825.01. Board of Real Property Assessments and Appeals. [Repealed]
§ 47–825.01a. Real Property Tax Appeals Commission
§ 47–825.02. Public Advocate for Assessments and Taxation. [Repealed]
§ 47–825.03. Applicability of certain provisions; hearings open to public
§ 47–828. Violations of assessment provisions
§ 47–830. New buildings; complaints and appeals
§ 47–831. Omitted properties; void assessments; notice and appeal
§ 47–832. Subdivisions made during January, February, March, April, May, or June
§ 47–834. Reassessment or redistribution — Subdivisions; notice and appeal; validity
§ 47–837. Railroad companies — Baltimore and Ohio or Washington Terminal
§ 47–838. Railroad companies — Baltimore and Potomac
§ 47–839. Reassessment powers and duties of Mayor
§ 47–840. Valuation of federal property — Real estate included; return to Congress
§ 47–841. Valuation of federal property — Secretary of Interior to designate persons and regulations
§ 47–842. Historic property tax relief — Assessment of officially designated buildings
§ 47–843. Historic property tax relief — Eligibility
§ 47–844. Historic property tax relief — Agreements for maintenance and use of buildings
§ 47–845. Tax deferral — Amount
§ 47–845.01. Tax deferral — Bureau of National Affairs
§ 47–845.02. Tax deferral — Low-income property owners
§ 47–845.03. Tax deferral — Low-income senior property owners
§ 47–846. Tax deferral — Homeowner whose adjusted gross income exceeds $20,000. [Repealed]
§ 47–846.01. Deferral or forgiveness of property tax
§ 47–847. Sale of tax delinquent property — Issuance of deed to District; redemption
§ 47–848. Sale of tax delinquent property — Transference of ownership
§ 47–849. Residential property tax relief — Definitions
§ 47–850. Residential property tax relief — Homestead deduction for houses and condominium units
§ 47–850.03. Residential property tax relief — Transfer of homestead to revocable trust
§ 47–850.04. Residential property tax relief — No homestead when multiple homesteads claimed
§ 47–852. Residential property tax relief—Report on exemptions and deductions [Repealed]
§ 47–853. Residential property tax relief—Authorized annual adjustments [Repealed]
§ 47–854. Residential property tax relief—Forms, procedures and regulations [Repealed]
§ 47–855. Residential property tax relief—Applicability of provisions. [Repealed]
§ 47–856. Residential property tax relief—Severability of provisions. [Repealed]
§ 47–857.01. Tax abatements for new residential developments — Definitions
§ 47–857.09. Tax abatements for new residential developments — Abatement caps
§ 47–857.09a. Tax abatements for new residential developments — Notice and appeal rights
§ 47–857.10. Tax abatements for new residential developments — Regulations
§ 47–858.01. Tax abatements for homeowners in enterprise zones — Definitions
§ 47–858.02. Tax abatements for homeowners in enterprise zones — Requirements for tax abatement
§ 47–859.01. Tax abatements for new residential developments in NoMA — Definitions
§ 47–859.04. Tax abatements for new residential developments — Abatement caps
§ 47–859.04a. Tax abatements for new residential developments — Notice and appeal rights
§ 47–859.05. Tax abatements for new residential developments — Rules
§ 47–860. Tax abatement for affordable housing in high-need affordable housing areas
§ 47–860.01. Tax abatements for housing in downtown – Definitions
§ 47–860.02. Tax abatements for housing in downtown – Requirements
§ 47–860.03. Tax abatements for housing in downtown – Abatement period and caps