D.C. Code § 47-822
Assessments — Person in whose name assessment made; address and number to be used.
# (a)
All real property, except as hereinafter provided, shall be assessed in the name of the owner, or trustee or trustees of the owner thereof. All undivided real property of a deceased person may be assessed in the name of such deceased person until such undivided real property is divided according to law, or has otherwise passed into the possession of some other person; and all real property, the ownership of which is unknown, shall be assessed as owner unknown.
# (b)
All real property, whether taxable or not, shall be assessed according to the address and the number of the squares and lots thereof, or part of lots, and upon the number of the square or superficial feet in each square or lot or part of a lot.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 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.
- 47-834 · Reassessment or redistribution — Subdivisions; notice and…
- 47-835 · Reassessment or redistribution — Powers and duties of…
- 47-836 · Railroad companies — Washington Terminal, Philadelphia,…
- 47-837 · Railroad companies — Baltimore and Ohio or Washington Terminal.