This chapter shall govern the application and certification requirements for deferral or moratorium of up to five (5) years on real property taxes, and for tax deferral of any indebtedness owed the District including deferral or forgiveness of tax liens and water/sewer fees, for occupied rental properties that are distressed as authorized in §§ 804 and 805 of the Rental Housing Act of 1985 (the "Act").
D.C. Mun. Regs. tit. 10, r. 10-B3300