Statutes, codes, and regulations
District Of Columbia Administrative Code
Title 9 - TAXATION AND ASSESSMENTS
Chapter 9-3 - REAL PROPERTY TAXES
Rule 9-325 - ASSESSMENT OF UNREPORTED EXEMPT REAL PROPERTY OR INTEREST IN OR USE OF REAL PROPERTY

D.C. Mun. Regs. tit. 9, r. 9-325

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Current through Register Vol. 71, No. 43, October 25, 2024
Rule 9-325 - ASSESSMENT OF UNREPORTED EXEMPT REAL PROPERTY OR INTEREST IN OR USE OF REAL PROPERTY
325.1

If the report required to be filed by § 324.1 is not filed within the time provided for filing (including any extension granted by the Deputy Chief Financial Officer under § 324.5), the property affected shall immediately be assessed and taxed.

325.2

The real property tax (or tax on the interest or use of the real property) assessed under this section may be abated by the Deputy Chief Financial Officer for reasonable cause.

325.3

A penalty in the amount of $ 250 shall be assessed whenever a real property tax (or tax on the interest or use of the real property) is imposed under this section. The penalty may be abated by the Deputy Chief Financial Officer for reasonable cause.

325.4

Exempt properties upon which taxes are delinquent are subject to inclusion in the annual tax sale in the same manner as other delinquent properties.

D.C. Mun. Regs. tit. 9, r. 9-325

Regulation No. 74-35 effective December 12, 1974, 21 DCR 1643 (January 20, 1975), 16 DCR § 139; as amended by Final Rulemaking published at 48 DCR 11705 (December 28, 2001)