(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334 ; Apr. 4, 2003, D.C. Law 14-282, § 11(z), 50 DCR 896 ; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(4), 61 DCR 7763 ; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(4), 7104, 61 DCR 9990 ; Oct. 22, 2015, D.C. Law 21-36, §§ 7037(b), 7132(a), 62 DCR 10905 .)
Section References
This section is referenced in § 47-1353 .
Effect of Amendments
D.C. Law 14-282 substituted “1.5% per month or portion thereof” for “18% per month”.
The 2014 amendment by D.C. Law 20-141 , repealed before its effective date, would have added the subsection designations, and would have rewritten (a).
The 2015 amendment by D.C. Law 20-155 rewrote this section.
The 2015 amendment by D.C. Law 21-36 rewrote the section.
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(cc) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(dd) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(dd) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 days) amendment of this section, see § 101(c)(4) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 101(c)(4) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7112(c)(4) 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 § 7102(c)(4) 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 , § 7102(c), see the first § 2(q) 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 § 7102(c)(4) 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(a) and 3(c)(1) of the Market-based Sourcing Inter Alia Clarification Emergency Amendment Act of 2014 (D.C. Act 20-585, January 13, 2015, 62 DCR 1288, 21 STAT 752).
For temporary (90 days) amendment of this section, as amended by D.C. Law 20-155 , § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
For temporary (90 days) amendment of this section, see § 2(a) of the Market-based Sourcing Inter Alia Clarification Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-11, Mar. 26, 2015, 62 DCR 3835, 21 DCSTAT 836) .
For temporary (90 days) amendment of this section, see §§ 7016(v)(6), 7016(y)(2), and 7102(a) 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 day) amendment of section, see § 12(dd) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191 , October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(dd) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228 , March 23, 2003, law notification 50 DCR 2741).
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8 , June 13, 2001, law notification 48 DCR 5916).
For temporary (225 days) amendment of this section, see § 2(r)(7) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
For temporary (225 days) amendment of this section, see § 2(a) of the Market-based Sourcing Inter Alia Clarification Temporary Amendment Act of 2015 (D.C. Law 20-259, Apr. 30, 2015, 62 DCR 2270).
Editor's Notes
D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155 , § 7104, 61 DCR 9990.
Applicability of D.C. Law 21-36 : Section 7048(b) of D.C. Law 21-36 provided that §§ 7027, 7031, 7036, and 7037 of the act shall apply as of October 1, 2014.
Applicability of D.C. Law 21-36 : Section 7132(e)(1) of D.C. Law 21-36 provided that § 7132(a),(b), and (c) of the act shall apply as of October 1, 2015.