(a) Whenever application is made according to law for the reassessment or redistribution of taxes by reason of the subdivision of any tract of land in the District, the department charged with the assessment of real estate in the District is hereby authorized and directed to reassess and redistribute any general or special assessment or tax levied or due and unpaid in accordance with provisions of laws for the assessment and equalizations of valuations of real estate in the District for taxation. The Assessor shall promptly notify the owners of record of the land, the taxes of which shall be reassessed or redistributed. Notices in such case shall be served upon each lot or parcel owner if he or she be a resident of the District and his or her residence known, and if he or she be a nonresident of the District, or his or her residence unknown, such notice shall be served on his or her tenant or agent, as the case may be, and if there be no tenant or agent known to the Mayor of the District of Columbia, then he shall give notice of such assessment by advertisement twice a week for 2 weeks in some newspaper published in said District. The service of such notice, where the owner or his tenant or agent resides in the District, shall be either personal or by leaving the same with some person of suitable age at the residence or place of business of such owner, agent, or tenant; and return of such service, stating the manner thereof, shall be made in writing and filed in the office of the Mayor. Any person aggrieved by such reassessment or redistribution may, within 6 months after notice of such reassessment or redistribution, appeal from such reassessment or redistribution in the same manner and to the same extent as provided in §§ 47-3303 and 47-3304.
(b) Any reassessment or redistribution made under §§ 47-832 to 47-835 shall be as valid and effectual upon the various parts of the property, in the same manner and to the same extent as if the tax or assessment so reassessed or redistributed had been laid originally thereon under the various laws appertaining thereto. No payment or failure to pay a tax or assessment upon any such part shall change or affect the liability of the other parts of such property for any tax or assessment so reassessed or redistributed.
(Mar. 1, 1921, 41 Stat. 1196, ch. 95, § 4; Aug. 17, 1937, 50 Stat. 693, ch. 690, title IX, § 5(e); May 16, 1938, 52 Stat. 374, ch. 223, § 8; July 29, 1970, 84 Stat. 580, Pub. L. 91-358, title I, § 161(a)(5); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-834.
1973 Ed., § 47-716.
This section is referenced in § 47-3305.
Superior Court Tax Division, appeals of real estate assessments, see § 47-3305.
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
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