D.C. Code § 47-895.32
Levy of Special Assessment.
# (a)
A Special Assessment is levied and shall be collected with respect to each lot for which an Energy Efficiency Loan Agreement has been entered into by a property owner. The Special Assessment shall begin at the commencement of the half tax year immediately following the date on which the Energy Efficiency Loan Agreement is entered into or a subsequent half tax year as agreed to in the Energy Efficiency Loan Agreement and continue until the end of the half tax year in which the Energy Efficiency Loan is fully repaid pursuant to the Energy Efficiency Loan Agreement. At the time the Energy Efficiency Loan Agreement is executed, a memorandum of the Special Assessment shall be recorded in the land records of the District. The memoranda of the Special Assessment shall be exempt from the recordation tax levied pursuant to § 42-1103 and the transfer tax levied pursuant to § 47-903.
# (b)
The annual amount of the Special Assessment on each lot shall be an amount equal to the annual principal, interest, and administrative costs on the Energy Efficiency Loan applicable to that lot as described in [§ 8-1778.41]. The Special Assessment to be collected from any lot shall not be increased as a result of a default in the payment of the Special Assessment levied on any other lot. The Special Assessment shall not be increased by any means other than those prescribed in the Energy Efficiency Loan Agreement.
# (c)
If a property owner agrees to a Special Assessment to reduce energy costs and increases rents to tenants in that property to pay the costs of the Special Assessment, the property owner shall pass through the energy savings to the tenants so charged.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-864.01 · Owner-occupant residential tax credit (conditional).
- 47-865 · Tax abatement for preservation of section 8 housing in…
- 47-866 · Tax abatement for improvements to section 8 and other…
- 47-867 · Public charter school real property tax rebate.
- 47-868 · Reduced tax liability for certain urban farms.
- 47-869 · Performing arts venue real property tax rebate.
- 47-870 · Central Washington activation projects— temporary tax…
- 47-870.01 · Central Washington activation projects— temporary tax…
- 47-870.02 · Central Washington activation projects— temporary tax…
- 47-871 · Definitions.
- 47-872 · Computation of tax; annual adjustment; limitations.
- 47-873 · Computation of tax; annual adjustment; limitations —…
- 47-874 · Regulations.
- 47-875 · Applicability of other provisions to this chapter.
- 47-876 · Costs for records and data; miscellaneous charges.
- 47-877 · Appeals under this chapter.
- 47-881 · Definitions.
- 47-882 · Establishment of special assessment district.
- 47-883 · Levy of special assessment; protest; termination of levy.
- 47-884 · Application of assessment.
- 47-885 · Regulations.
- 47-891 · Definitions.
- 47-892 · Establishment of special assessment district.
- 47-893 · Levy of special assessment; protest; termination of levy.
- 47-894 · Application of assessment.
- 47-895.01 · Definitions.
- 47-895.02 · Establishment of special assessment district.
- 47-895.03 · Levy of special assessment.
- 47-895.04 · Notices and protests.
- 47-895.05 · Termination of Special Assessment.
- 47-895.06 · Application of Special Assessment.
- 47-895.21 · Definitions.
- 47-895.22 · Establishment of special assessment district.
- 47-895.23 · Levy of special assessment; protest; termination of levy.
- 47-895.24 · Application of assessment.
- 47-895.31 · Definitions.
- 47-895.32 · Levy of Special Assessment.
- 47-895.33 · Notices; collection; penalties.
- 47-895.34 · Termination of Special Assessment.
- 47-895.35 · Application of Special Assessment.