The plat of subdivision shall contain a certification by the Finance Officer, D.C. Property Tax Division, that the following requirements have been met:
When a subdivision is to be recorded during the first half of the fiscal year, the tax shall be paid for the half before allowing the subdivision to be recorded.
When a subdivision is to be recorded during the second half of the fiscal year, the tax shall be paid for the entire fiscal year before allowing the subdivision to be recorded.
The plat of subdivision shall contain a certification by the Zoning Administrator, Department of Consumer and Regulatory Affairs, that in his or her judgment the property proposed to be subdivided is not in violation of any zoning regulations and that the remaining parts shall comply with the regulations.
D.C. Mun. Regs. tit. 10, r. 10-B2706