2021 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47–1011. Property of United States, District of Columbia, and foreign legations exempt from assessments for improvements
No property except that of the United States or the District of Columbia and property authorized as exempt from real estate taxes by the United States Department of State's Office of Foreign Missions on the basis of its use for diplomatic or consular purposes or for the official business of an international organization shall be exempt from assessments for improvements.
(Mar. 3, 1903, 32 Stat. 961, ch. 992; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 22, 2019, D.C. Law 22-254, § 3(b), 66 DCR 1335.)
Prior Codifications1981 Ed., § 47-1011.
1973 Ed., § 47-803.
Cross ReferencesSpecial assessments, improvement of streets about the Capitol, see § 47-1207.
ApplicabilityApplicability of D.C. Law 22-254: § 7162 of D.C. Law 23-16 repealed § 5 of D.C. Law 22-254. Therefore the amendment of this section by D.C. Law 22-254 has been implemented.
Applicability of D.C. Law 22-254: § 5 of D.C. Law 22-254 provided that the change made to this section by § 3(b) of D.C. Law 22-254 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
Emergency LegislationFor temporary (90 days) repeal of applicability provision of D.C. Law 22-254, see § 7162 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).
For temporary (90 days) repeal of applicability provision of D.C. Law 22-254, see § 7162 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).
