§ 10–1103.02. Assessment; collection.

(a)(1) The Chief Financial Officer shall assess and collect rent and charges from the owner or owners of abutting property for any vault located in the public space abutting such property, unless such vault has been removed, filled, sealed, or otherwise rendered unusable in a manner satisfactory to the Mayor.

(2) Bills and notices shall be deemed to be properly served when mailed via first class mail to the abutting property owner’s mailing address of record as maintained by the Chief Assessor of the Office of Tax and Revenue.

(b)(1) Notwithstanding § 42-1901.04, or any other provision of law that imposes liability for vault rent that is contrary to this subsection, vault rent shall be assessed against a responsible condominium unit owners’ association.

(2) The responsible condominium unit owners’ association shall be billed for vault rent as a separate and distinct taxable entity with its own vault rent account, as designated by the Chief Financial Officer, and, unless the context requires otherwise, for purposes of this part shall be deemed to be the owner of the property abutting public space in which any vault is located.

(3) A notice of proposed land assessment relating to the vault rent account shall be given to the responsible condominium unit owners’ association by March 1st before the beginning of the applicable vault rent year. Only the land values of comparable multi-family residential properties shall be used in determining land values for vault rent purposes of residential condominiums.

(4) The assessed value of the land derived for purposes of billing the vault rent may be appealed as provided under § 47-825.01a(d), (e), and (g); except, that for the purposes of this section any references in that section to an owner shall be deemed to be references to a responsible condominium unit owners’ association.

(5) The Chief Financial Officer may correct or change any land assessment relating to the vault rent account for which a responsible condominium unit owners’ association is responsible as under the circumstances and subject to the conditions in § 47-825.01a(f); except, that the reference to:

(A) Tax years shall be deemed to be a reference to vault rent years;

(B) Owner shall be deemed to be a reference to a responsible condominium unit owners’ association; and

(C) The owner’s address of record shall be deemed to be a reference to the responsible condominium unit owners’ mailing address of record as maintained by the Chief Assessor of the Office of Tax and Revenue.

(c) Where vault rent is assessed against any owner other than a responsible condominium owners’ association, the Mayor may adjust any utilization factor or area of the vault level under the circumstances, subject to the conditions in § 47-825.01a(f); except, that the reference to tax years shall be deemed to be a reference to vault rent years.

(Oct. 17, 1968, 82 Stat. 1159, Pub. L. 90-596, title III, § 303; Feb. 26, 2015, D.C. Law 20-155, § 6002(c), 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7028(2), 62 DCR 10905.)

Prior Codifications

1981 Ed., § 7-1008.

1973 Ed., § 7-909.

Effect of Amendments

The 2015 amendment by D.C. Law 20-155, effective Feb. 26, 2015, and applicable July 1, 2015, rewrote the section.

The 2015 amendment by D.C. Law 21-36 added the last sentence in (b)(3); and deleted “Provided that the land values of comparable multi-family residential properties shall only be used in determining land values for vault rent purposes in residential condominiums” from the beginning of (b)(5).

Emergency Legislation

For temporary (90 days) amendment of this section, see §§ 6002(c) and 6003(a) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see § 6002(c) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155, § 6002(c), see § 2(i)( 2) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).

For temporary (90 days) amendment of this section, see § 6002(c) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

For temporary (90 days) amendment of this section, see § 2(i)( 2) of the Fiscal Year 2015 Budget Support Clarification Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).

For temporary (90 days) addition of this section, see § 7016(g)(2) and (y)(1) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).

Temporary Legislation

For temporary (225 days) amendment of this section, see § 2(h)( 2) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).

Editor's Notes

Section 6003 of D.C. Law 20-155 provided that §§ 6002 (a), (c), (d), (e), and (f) of the act shall apply as of July 1, 2015.

Applicability of D.C. Law 21-36: Section 7048(a) of D.C. Law 21-36 provided that § 7028 of the act shall apply as of July 1, 2015.

Change in Government

This section originated at a time when local government powers were delegated to the District of Columbia Council and to a Commissioner of the District of Columbia. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.