D.C. Code § 47-833
Unsubdivided tracts.
Whenever application is made in writing to the Assessor of the District of Columbia by the owner of any tract of land in said District not subdivided into lots and of record as a subdivision in the Office of the Surveyor of said District, for the redistribution of any general or special taxes or assessments then levied or due thereon, or whenever such application is made by the owner of any parcel of such tract for such redistribution, any such general or special taxes or assessments levied or due against the entire tract of which such parcel is a part shall be redistributed so that the owner of any such parcel may pay the proportion of such entire taxes or assessments equitably chargeable thereon.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 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.
- 47-838 · Railroad companies — Baltimore and Potomac.
- 47-839 · Reassessment powers and duties of Mayor.
- 47-840 · Valuation of federal property — Real estate included; return…
- 47-841 · Valuation of federal property — Secretary of Interior to…
- 47-842 · Historic property tax relief — Assessment of officially…
- 47-843 · Historic property tax relief — Eligibility.
- 47-844 · Historic property tax relief — Agreements for maintenance and…
- 47-845 · Tax deferral — Amount.
- 47-845.01 · Tax deferral — Bureau of National Affairs.
- 47-845.02 · Tax deferral — Low-income property owners.
- 47-845.03 · Tax deferral — Low-income senior property owners.
- 47-846 · Tax deferral — Homeowner whose adjusted gross income exceeds…
- 47-846.01 · Deferral or forgiveness of property tax.
- 47-847 · Sale of tax delinquent property — Issuance of deed to…
- 47-848 · Sale of tax delinquent property — Transference of ownership.