D.C. Code § 47-803
Additional definitions.
For the purposes of this chapter:
# (1)
The term "community land trust" means a nonprofit organization that:
# (A)
Acquires and holds land for the purpose of providing and maintaining affordable housing for low- and moderate-income families in perpetuity; and
# (B)
Employs land leases as a method to secure the affordability of housing.
(1A) The term “condominium” means the ownership of a single dwelling unit in a horizontal property regime.
# (2)
The term “cooperative housing association” means an association, whether incorporated or unincorporated, organized for the purpose of owning and operating residential real property in the District of Columbia, the shareholders or members of which, by reason of their ownership of a stock or membership certificate, a proprietary lease or other evidence of membership, are entitled to occupy a dwelling unit pursuant to the terms of a proprietary lease or occupancy agreement.
# (3)
The term “dwelling unit” means any room or group of rooms forming a single unit which is used or intended to be used for living, sleeping and the preparation and eating of meals, and which is located within a building which is wholly or partially used or intended to be used for living and sleeping by human occupants.
# (4)
The term “horizontal property regime” shall have the meaning given that term by § 42-2003.
# (5)
The term “nontransient” means occupancy of a dwelling unit or units by any person(s) for a period of more than 5 consecutive days during any 1 stay in such unit(s).
# (6)
The term “single family residential property” means real property improved by a dwelling unit which is used exclusively for nontransient residential purposes and which contains not more than 1 dwelling unit whether as a row, detached or semidetached structure, or as a single condominium unit within a horizontal property regime.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-801 · Declaration of purpose.
- 47-802 · Definitions.
- 47-803 · Additional definitions.
- 47-804 · Service of notice.
- 47-805 · Office of Real Property Tax Ombudsman.
- 47-811 · Levy and disposition of tax; payment; penalty for nonpayment.
- 47-811.01 · Real property tax amnesty.
- 47-811.02 · Overpayment; credit or refund; interest.
- 47-811.03 · Real property tax abatement for certain commercial…
- 47-811.04 · Abatement of penalty and interest; compromise.
- 47-811.05 · Real property tax payment plans.
- 47-812 · Establishment of rates.
- 47-813 · Classes of property.
- 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.
- 47-818.01 · Adoption of enumerated reports as comparison.
- 47-819 · Compilation and publication of comparisons.
- 47-820 · Assessments — Estimated assessment roll; frequency of…
- 47-820.01 · Assessments — Improved residential real property owned by…
- 47-820.02 · Residential real property subject to certain affordability…
- 47-821 · Assessments — General duties of Mayor; appointment of…
- 47-822 · Assessments — Person in whose name assessment made; address…
- 47-823 · Assessments — Preliminary roll; public inspections and copying…
- 47-824 · Assessments — Notice to taxpayer; contents.
- 47-825 · Assessments — Board of Equalization and Review.
- 47-825.01 · Board of Real Property Assessments and Appeals.
- 47-825.02 · Public Advocate for Assessments and Taxation.
- 47-825.03 · Applicability of certain provisions; hearings open to…
- 47-825.01a · Real Property Tax Appeals Commission.
- 47-826 · Assessments — Power to administer oaths or affirmations and…
- 47-827 · Class actions.
- 47-828 · Violations of assessment provisions.
- 47-829 · Taxable real estate; new structures and additions or…
- 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,…
- 47-833 · Unsubdivided tracts.