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<!DOCTYPE html>
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<title>DC Code: 47 Taxation, Licensing, Permits, Assessments, and Fees</title>
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<h1>The DC Code: 47 Taxation, Licensing, Permits, Assessments, and Fees</h1>
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<ul>
<li><a href='sections/47-101.html'>47-101: [Reserved]</a>
<li><a href='sections/47-102.html'>47-102: Total indebtedness not to be increased.</a>
<li><a href='sections/47-103.html'>47-103: Appointed officers to give security for intrusted moneys.</a>
<li><a href='sections/47-104.html'>47-104: Unlawful diversion of tax money.</a>
<li><a href='sections/47-105.html'>47-105: Applicability of antideficiency provisions.</a>
<li><a href='sections/47-106.html'>47-106: Appropriations for contingent expenses--Apportionment.</a>
<li><a href='sections/47-107.html'>47-107: Appropriations for contingent expenses--Expenditures.</a>
<li><a href='sections/47-108.html'>47-108: Repeal of certain federal appropriation provisions.</a>
<li><a href='sections/47-109.html'>47-109: Abolishment of certain federal appropriations.</a>
<li><a href='sections/47-110.html'>47-110: Continuation of certain federal funds. [Repealed]</a>
<li><a href='sections/47-111.html'>47-111: Disbursing Officer; appointment; bond; general powers and duties; audit of accounts.</a>
<li><a href='sections/47-112.html'>47-112: Nonliability for overpayments on government bills of lading or transportation requests.</a>
<li><a href='sections/47-113.html'>47-113: Deputy Disbursing Officer and assistant disbursing officers-- Appointment.</a>
<li><a href='sections/47-114.html'>47-114: Deputy Disbursing Officer and assistant disbursing officers-- Authority and duties.</a>
<li><a href='sections/47-115.html'>47-115: Deputy Disbursing Officer and assistant disbursing officers-- Liability for misconduct; bond.</a>
<li><a href='sections/47-116.html'>47-116: Suspension of items in Disbursing Officer's accounts.</a>
<li><a href='sections/47-119.html'>47-119: Independent annual audit.</a>
<li><a href='sections/47-120.html'>47-120: Liability of Auditor or employees.</a>
<li><a href='sections/47-121.html'>47-121: Enforcement of liability of persons certifying vouchers.</a>
<li><a href='sections/47-122.html'>47-122: Checks to be countersigned.</a>
<li><a href='sections/47-123.html'>47-123: Chief Clerk of Auditor's office.</a>
<li><a href='sections/47-124.html'>47-124: Accounts auditable by Auditor.</a>
<li><a href='sections/47-125.html'>47-125: Outstanding checks of Disbursing Officer--Amounts to be deposited into Treasury.</a>
<li><a href='sections/47-126.html'>47-126: Outstanding checks of Disbursing Officer--Payment of amounts.</a>
<li><a href='sections/47-127.html'>47-127: Payment of fees into Treasury.</a>
<li><a href='sections/47-128.html'>47-128: Court fees and fines to be credited to District.</a>
<li><a href='sections/47-129.html'>47-129: Revenues credited to General Fund.</a>
<li><a href='sections/47-130.html'>47-130: [Reserved]</a>
<li><a href='sections/47-131.html'>47-131: Establishment of General Fund and special accounts; audit of closed special funds.</a>
<li><a href='sections/47-132.html'>47-132: Payment into Treasury of moneys received from sales of animals and materials.</a>
<li><a href='sections/47-133.html'>47-133: Investment of funds in federal securities.</a>
<li><a href='sections/47-134.html'>47-134: Establishment of working fund--Maintenance and repair of vehicles.</a>
<li><a href='sections/47-135.html'>47-135: Establishment of working fund--Printing, duplicating, and photographing.</a>
<li><a href='sections/47-136.html'>47-136: Restoration of lapsed appropriations.</a>
<li><a href='sections/47-137.html'>47-137: Capital outlay appropriations.</a>
<li><a href='sections/47-138.html'>47-138: Use of appropriated funds to promote demonstrations to influence legislation or other governmental actions.</a>
<li><a href='sections/47-143.html'>47-143: United States Treasury offset program authorized; setoff of federal debts.</a>
<li><a href='sections/47-161.html'>47-161: Definitions. [Repealed]</a>
<li><a href='sections/47-162.html'>47-162: Penalty imposed on a tax return preparer for failure to sign a return. [Repealed]</a>
<li><a href='sections/47-163.html'>47-163: Understatement of taxpayer's liability by tax return preparer. [Repealed]</a>
<li><a href='sections/47-164.html'>47-164: Penalty for aiding and abetting understatement of a taxpayer's tax liability. [Repealed]</a>
<li><a href='sections/47-165.html'>47-165: Frivolous tax return. [Repealed]</a>
<li><a href='sections/47-166.html'>47-166: Statute of limitations on assessment of penalties and claims for refund. [Repealed]</a>
<li><a href='sections/47-167.html'>47-167: Determination of penalty; notice to tax return preparer; protest of determination. [Repealed]</a>
<li><a href='sections/47-168.html'>47-168: Claim for refund. [Repealed]</a>
<li><a href='sections/47-169.html'>47-169: Right to judicial appeal. [Repealed]</a>
<li><a href='sections/47-170.html'>47-170: Abatement of penalty. [Repealed]</a>
<li><a href='sections/47-171.html'>47-171: Definitions. [Repealed]</a>
<li><a href='sections/47-172.html'>47-172: Crediting a tax refund. [Repealed]</a>
<li><a href='sections/47-173.html'>47-173: Multiple party returns. [Repealed]</a>
<li><a href='sections/47-174.html'>47-174: Priority over intercepts. [Repealed]</a>
<li><a href='sections/47-175.html'>47-175: Notice; protest. [Repealed]</a>
<li><a href='sections/47-176.html'>47-176: Remedy not exclusive. [Repealed]</a>
<li><a href='sections/47-201.html'>47-201: Salaries of Courthouse protection force and Superintendent of Washington Asylum and Jail; payment; submission of estimates.</a>
<li><a href='sections/47-202.html'>47-202: Expenditures for school buildings and grounds--Submission of estimates.</a>
<li><a href='sections/47-203.html'>47-203: Expenditures for school buildings and grounds--Preparation of estimates.</a>
<li><a href='sections/47-204.html'>47-204: Reimbursement of United States for expenses of United States District Court for the District of Columbia. [Repealed]</a>
<li><a href='sections/47-205.html'>47-205: Reimbursement of United States for space costs of United States Attorney and United States Marshal.</a>
<li><a href='sections/47-206.html'>47-206: Reimbursement of United States for expenses of United States Court of Appeals for the District of Columbia Circuit.</a>
<li><a href='sections/47-207.html'>47-207: Items included in annual estimates--Assignment of certain market employees.</a>
<li><a href='sections/47-208.html'>47-208: Items included in annual estimates--Employees and supplies for maintenance of sewers.</a>
<li><a href='sections/47-209.html'>47-209: Items included in annual estimates--Employees, supplies and expenses for highway bridge and approaches.</a>
<li><a href='sections/47-210.html'>47-210: Items included in annual estimates--Certain expenses incurred in claims against District.</a>
<li><a href='sections/47-211.html'>47-211: Items included in annual estimates--Provision for real estate assessment.</a>
<li><a href='sections/47-212.html'>47-212: Items included in annual estimates--Expenses of Water Department.</a>
<li><a href='sections/47-213.html'>47-213: Preparation and submission of expense estimates for government of District.</a>
<li><a href='sections/47-214.html'>47-214: Schedule of funds available from federal and private grants.</a>
<li><a href='sections/47-215.html'>47-215: Publication of District expense estimates.</a>
<li><a href='sections/47-301.html'>47-301: [Reserved]</a>
<li><a href='sections/47-301.01.html'>47-301.01: Submission of annual expense estimates by court-appointed receivers.</a>
<li><a href='sections/47-305.01.html'>47-305.01: Revenue from public rights-of-way included in budget submission.</a>
<li><a href='sections/47-305.02.html'>47-305.02: Minimum funding for Office of Public Education Facilities Modernization's capital budgets to be included in budget and financial plan. [Repealed]</a>
<li><a href='sections/47-306.html'>47-306: Submission and approval of gross planning budget.</a>
<li><a href='sections/47-307.html'>47-307: Submission of control budget.</a>
<li><a href='sections/47-308.html'>47-308: Establishment of budget structure.</a>
<li><a href='sections/47-308.01.html'>47-308.01: Performance-based budget.</a>
<li><a href='sections/47-308.02.html'>47-308.02: Relevant performance measures.</a>
<li><a href='sections/47-308.03.html'>47-308.03: Performance accountability reporting.</a>
<li><a href='sections/47-309.html'>47-309: Borrowing of funds by Mayor.</a>
<li><a href='sections/47-310.html'>47-310: [Reserved]</a>
<li><a href='sections/47-310.01.html'>47-310.01: Financial Reports by Mayor.</a>
<li><a href='sections/47-310.02.html'>47-310.02: Schedule and notice requirement for completion of Comprehensive Annual Financial Report.</a>
<li><a href='sections/47-311.html'>47-311: Estimate of expenditures by Mayor.</a>
<li><a href='sections/47-312.html'>47-312: [Reserved]</a>
<li><a href='sections/47-313.html'>47-313: [Reserved]</a>
<li><a href='sections/47-313.01.html'>47-313.01: Source of payment for employees detailed within government.</a>
<li><a href='sections/47-317.03a.html'>47-317.03a: Chief Financial Officer--Powers during control periods.</a>
<li><a href='sections/47-317.04.html'>47-317.04: [Reserved]</a>
<li><a href='sections/47-317.04a.html'>47-317.04a: Chief Financial Officer--Authorization to privatize tax administration and collection.</a>
<li><a href='sections/47-317.05.html'>47-317.05: [Reserved]</a>
<li><a href='sections/47-317.06.html'>47-317.06: [Reserved]</a>
<li><a href='sections/47-317.07.html'>47-317.07: SHARE Data Center.</a>
<li><a href='sections/47-317.08.html'>47-317.08: Compliance and Real Property Tax Administration Fund. [Repealed]</a>
<li><a href='sections/47-318.html'>47-318: Definitions.</a>
<li><a href='sections/47-318.01.html'>47-318.01: Mayoral budget submissions required; accounting of expenditures.</a>
<li><a href='sections/47-318.01a.html'>47-318.01a: Mayoral budget submission required; consistency of budget submission with previous fiscal year spending.</a>
<li><a href='sections/47-318.01b.html'>47-318.01b: Legislative branch budget submission.</a>
<li><a href='sections/47-318.02.html'>47-318.02: Mayoral budget submissions required; accounting of expenditures--Budget request and multiyear plan.</a>
<li><a href='sections/47-318.03.html'>47-318.03: Mayoral budget submissions required; accounting of expenditures--Gap-closing actions.</a>
<li><a href='sections/47-318.04.html'>47-318.04: Mayoral budget submissions required; accounting of expenditures--Deadline for gap-closing submission.</a>
<li><a href='sections/47-318.05.html'>47-318.05: Mayoral budget submissions required; accounting of expenditures--Cash flow statements.</a>
<li><a href='sections/47-318.05a.html'>47-318.05a: Budget submissions required; agency enhancement requests.</a>
<li><a href='sections/47-318.06.html'>47-318.06: Monitoring indications of economic growth.</a>
<li><a href='sections/47-319.01.html'>47-319.01: Establishment of the Initiative Implementation Monitoring Committee; duties.</a>
<li><a href='sections/47-319.02.html'>47-319.02: Composition.</a>
<li><a href='sections/47-319.03.html'>47-319.03: Compensation.</a>
<li><a href='sections/47-319.04.html'>47-319.04: Reports.</a>
<li><a href='sections/47-334.html'>47-334: Definitions.</a>
<li><a href='sections/47-335.html'>47-335: Permissible security.</a>
<li><a href='sections/47-335.01.html'>47-335.01: Borrowing of funds for capital projects.</a>
<li><a href='sections/47-335.02.html'>47-335.02: Borrowing limitation.</a>
<li><a href='sections/47-336.html'>47-336: Definitions.</a>
<li><a href='sections/47-337.html'>47-337: Capital Review and Debt Affordability Committee.</a>
<li><a href='sections/47-338.html'>47-338: Duties of the Committee.</a>
<li><a href='sections/47-339.html'>47-339: Preliminary capital budget and multiyear capital improvements plan.</a>
<li><a href='sections/47-339.01.html'>47-339.01: Capital projects.</a>
<li><a href='sections/47-340.html'>47-340: Notation of debt service requirement on real property tax bills.</a>
<li><a href='sections/47-340.01.html'>47-340.01: Revenue bonds and other obligations.</a>
<li><a href='sections/47-340.02.html'>47-340.02: Bond authorization.</a>
<li><a href='sections/47-340.03.html'>47-340.03: Council review for each individual project.</a>
<li><a href='sections/47-340.04.html'>47-340.04: Details of each series of bonds.</a>
<li><a href='sections/47-340.05.html'>47-340.05: Sale of the bonds.</a>
<li><a href='sections/47-340.06.html'>47-340.06: Payment and security.</a>
<li><a href='sections/47-340.07.html'>47-340.07: Financing and closing documents.</a>
<li><a href='sections/47-340.08.html'>47-340.08: Authorized delegation of authority.</a>
<li><a href='sections/47-340.09.html'>47-340.09: Limited liability.</a>
<li><a href='sections/47-340.10.html'>47-340.10: District officials.</a>
<li><a href='sections/47-340.11.html'>47-340.11: Maintenance of documents.</a>
<li><a href='sections/47-340.12.html'>47-340.12: Information reporting.</a>
<li><a href='sections/47-340.13.html'>47-340.13: Disclaimer.</a>
<li><a href='sections/47-340.14.html'>47-340.14: Expiration.</a>
<li><a href='sections/47-340.15.html'>47-340.15: Severability.</a>
<li><a href='sections/47-340.16.html'>47-340.16: Conflict of laws.</a>
<li><a href='sections/47-340.20.html'>47-340.20: Program fee.</a>
<li><a href='sections/47-340.21.html'>47-340.21: Deposit of fees and other monies.</a>
<li><a href='sections/47-340.22.html'>47-340.22: Allocation of funds.</a>
<li><a href='sections/47-340.23.html'>47-340.23: Use of funds allocated.</a>
<li><a href='sections/47-340.26.html'>47-340.26: Definitions.</a>
<li><a href='sections/47-340.27.html'>47-340.27: Creation of the Income Tax Secured Bond Fund.</a>
<li><a href='sections/47-340.28.html'>47-340.28: Bond authorization.</a>
<li><a href='sections/47-340.29.html'>47-340.29: Bond details.</a>
<li><a href='sections/47-340.30.html'>47-340.30: Issuance of the bonds.</a>
<li><a href='sections/47-340.31.html'>47-340.31: Payment and security.</a>
<li><a href='sections/47-340.32.html'>47-340.32: Financing and closing documents.</a>
<li><a href='sections/47-340.33.html'>47-340.33: Limited liability.</a>
<li><a href='sections/47-340.34.html'>47-340.34: District officials.</a>
<li><a href='sections/47-340.35.html'>47-340.35: Maintenance of documents.</a>
<li><a href='sections/47-340.36.html'>47-340.36: Information reporting.</a>
<li><a href='sections/47-341.html'>47-341: Definitions. [Repealed]</a>
<li><a href='sections/47-342.html'>47-342: Mayor to invest or deposit certain funds. [Repealed]</a>
<li><a href='sections/47-343.html'>47-343: Selection of depositories and investments. [Repealed]</a>
<li><a href='sections/47-344.html'>47-344: Ranking of depositories; qualifying loans; information required to bid. [Repealed]</a>
<li><a href='sections/47-345.html'>47-345: Limitation on amount. [Repealed]</a>
<li><a href='sections/47-345.01.html'>47-345.01: Cashing government checks of District residents required. [Repealed]</a>
<li><a href='sections/47-346.html'>47-346: Required collateral and financial information. [Repealed]</a>
<li><a href='sections/47-347.html'>47-347: Public disclosure of certain information; required reports by depositories and Mayor. [Repealed]</a>
<li><a href='sections/47-348.html'>47-348: Termination of depositories or refusal of contracts; immediate withdrawal. [Repealed]</a>
<li><a href='sections/47-349.html'>47-349: Powers of Mayor and District of Columbia Auditor; accountability of Auditor. [Repealed]</a>
<li><a href='sections/47-350.html'>47-350: Authorized staff for District of Columbia Auditor and Committee on Employment and Economic Development. [Repealed]</a>
<li><a href='sections/47-351.01.html'>47-351.01: Definitions.</a>
<li><a href='sections/47-351.02.html'>47-351.02: Powers of the Mayor.</a>
<li><a href='sections/47-351.03.html'>47-351.03: General deposit and investment requirements.</a>
<li><a href='sections/47-351.04.html'>47-351.04: Eligibility requirements; bidding; awards process.</a>
<li><a href='sections/47-351.05.html'>47-351.05: Competition for banking business.</a>
<li><a href='sections/47-351.06.html'>47-351.06: Financial score.</a>
<li><a href='sections/47-351.07.html'>47-351.07: Community development score.</a>
<li><a href='sections/47-351.08.html'>47-351.08: Collateral and reporting requirements.</a>
<li><a href='sections/47-351.09.html'>47-351.09: Linked deposits for community development lending.</a>
<li><a href='sections/47-351.10.html'>47-351.10: Preservation of banking services.</a>
<li><a href='sections/47-351.11.html'>47-351.11: District funds reserved for certain insured institutions.</a>
<li><a href='sections/47-351.12.html'>47-351.12: Public disclosure.</a>
<li><a href='sections/47-351.13.html'>47-351.13: Protection of District funds at risk.</a>
<li><a href='sections/47-351.14.html'>47-351.14: Check cashing; identification.</a>
<li><a href='sections/47-351.15.html'>47-351.15: Penalties.</a>
<li><a href='sections/47-351.16.html'>47-351.16: Rulemaking.</a>
<li><a href='sections/47-355.01.html'>47-355.01: Definitions.</a>
<li><a href='sections/47-355.02.html'>47-355.02: Limitations on expenditures and obligating amounts.</a>
<li><a href='sections/47-355.03.html'>47-355.03: Reporting requirements of managers.</a>
<li><a href='sections/47-355.04.html'>47-355.04: Reporting requirements of agency heads and chief financial officers.</a>
<li><a href='sections/47-355.05.html'>47-355.05: Reporting requirements of the Chief Financial Officer and Agency Fiscal Officers.</a>
<li><a href='sections/47-355.06.html'>47-355.06: Penalties.</a>
<li><a href='sections/47-355.07.html'>47-355.07: Establishment of Review Board.</a>
<li><a href='sections/47-355.08.html'>47-355.08: Notice requirement.</a>
<li><a href='sections/47-361.html'>47-361: Definitions.</a>
<li><a href='sections/47-362.html'>47-362: Policies enumerated.</a>
<li><a href='sections/47-363.html'>47-363: Council approval of reprogrammings.</a>
<li><a href='sections/47-364.html'>47-364: Council approval of non-offsetting budget modifications; exclusions. [Repealed]</a>
<li><a href='sections/47-365.html'>47-365: Reprogrammings of appropriated funds.</a>
<li><a href='sections/47-366.html'>47-366: Non-Departmental Fund Transfer Notification.</a>
<li><a href='sections/47-368.01.html'>47-368.01: Transfer of dedicated funds to the General Fund.</a>
<li><a href='sections/47-368.02.html'>47-368.02: Increase in funds and fees and charges.</a>
<li><a href='sections/47-368.03.html'>47-368.03: Reduction in rates for certain excise taxes.</a>
<li><a href='sections/47-368.04.html'>47-368.04: Commodities Cost Reserve Fund.</a>
<li><a href='sections/47-368.05.html'>47-368.05: Deposit of revenues dedicated to debt service.</a>
<li><a href='sections/47-368.06.html'>47-368.06: Limitation on grant-making authority.</a>
<li><a href='sections/47-369.01.html'>47-369.01: General Fund surplus.</a>
<li><a href='sections/47-369.02.html'>47-369.02: Increases to appropriations.</a>
<li><a href='sections/47-369.03.html'>47-369.03: Short-term borrowing from certain funds.</a>
<li><a href='sections/47-371.html'>47-371: Findings.</a>
<li><a href='sections/47-372.html'>47-372: Definitions.</a>
<li><a href='sections/47-373.html'>47-373: Organization of fund structure.</a>
<li><a href='sections/47-374.html'>47-374: Accepted accounting principles to be followed.</a>
<li><a href='sections/47-375.html'>47-375: Duties of Mayor.</a>
<li><a href='sections/47-376.html'>47-376: Construction of subchapter.</a>
<li><a href='sections/47-377.html'>47-377: Financial obligations of District.</a>
<li><a href='sections/47-381.html'>47-381: Findings.</a>
<li><a href='sections/47-382.html'>47-382: Definitions.</a>
<li><a href='sections/47-383.html'>47-383: Grant application procedure.</a>
<li><a href='sections/47-384.html'>47-384: Notice of application for grant funds.</a>
<li><a href='sections/47-385.html'>47-385: Procedure for Council consent to certain grant applications and state plans.</a>
<li><a href='sections/47-387.01.html'>47-387.01: Certification by the CFO of minimum 5% accumulated general fund balance.</a>
<li><a href='sections/47-387.51.html'>47-387.51: Maintenance of Effort and Matching funds inclusion in budget.</a>
<li><a href='sections/47-387.52.html'>47-387.52: Effect of reprogrammings on Maintenance of Effort and Matching funds.</a>
<li><a href='sections/47-391.01.html'>47-391.01: District of Columbia Financial Responsibility and Management Assistance Authority.</a>
<li><a href='sections/47-391.02.html'>47-391.02: Executive Director and staff of Authority.</a>
<li><a href='sections/47-391.03.html'>47-391.03: Powers of Authority.</a>
<li><a href='sections/47-391.04.html'>47-391.04: Exemption from liability for claims for authority employees.</a>
<li><a href='sections/47-391.05.html'>47-391.05: Treatment of actions arising from act.</a>
<li><a href='sections/47-391.06.html'>47-391.06: Funding for operation of Authority.</a>
<li><a href='sections/47-391.07.html'>47-391.07: Suspension of activities.</a>
<li><a href='sections/47-391.08.html'>47-391.08: Application of laws of District of Columbia to Authority.</a>
<li><a href='sections/47-391.09.html'>47-391.09: Chief Management Officer.</a>
<li><a href='sections/47-392.01.html'>47-392.01: Development of financial plan and budget for District of Columbia.</a>
<li><a href='sections/47-392.02.html'>47-392.02: Process for submission and approval of financial plan and annual District budget.</a>
<li><a href='sections/47-392.03.html'>47-392.03: Review of activities of district government to ensure compliance with approved financial plan and budget.</a>
<li><a href='sections/47-392.04.html'>47-392.04: Restrictions on borrowing by District during control year.</a>
<li><a href='sections/47-392.05.html'>47-392.05: Deposit of annual federal contribution with Authority.</a>
<li><a href='sections/47-392.06.html'>47-392.06: Effect of finding of non-compliance with financial plan and budget.</a>
<li><a href='sections/47-392.07.html'>47-392.07: Recommendations on financial stability and management responsibility.</a>
<li><a href='sections/47-392.08.html'>47-392.08: Special rules for Fiscal Year 1996.</a>
<li><a href='sections/47-392.09.html'>47-392.09: Control periods described.</a>
<li><a href='sections/47-392.10.html'>47-392.10: [Reserved]</a>
<li><a href='sections/47-392.11.html'>47-392.11: Authority to issue bonds.</a>
<li><a href='sections/47-392.12.html'>47-392.12: Pledge of security interest in revenues of District government.</a>
<li><a href='sections/47-392.13.html'>47-392.13: Establishment of debt service reserve fund.</a>
<li><a href='sections/47-392.14.html'>47-392.14: Other requirements for issuance of bonds.</a>
<li><a href='sections/47-392.15.html'>47-392.15: No full faith and credit of the United States.</a>
<li><a href='sections/47-392.21.html'>47-392.21: Duties of Authority during year other than control year.</a>
<li><a href='sections/47-392.22.html'>47-392.22: General assistance in achieving financial stability and management efficiency.</a>
<li><a href='sections/47-392.23.html'>47-392.23: Obtaining reports.</a>
<li><a href='sections/47-392.24.html'>47-392.24: Reports and comments.</a>
<li><a href='sections/47-392.25.html'>47-392.25: Disposition of certain school property.</a>
<li><a href='sections/47-392.26.html'>47-392.26: Prohibiting funding for terminated employees or contractors.</a>
<li><a href='sections/47-393.html'>47-393: Definitions.</a>
<li><a href='sections/47-395.html'>47-395: Review and revision of regulations; permit and application processes.</a>
<li><a href='sections/47-395.01.html'>47-395.01: Management reform plans for District government. [Repealed]</a>
<li><a href='sections/47-395.02.html'>47-395.02: Procedures for development of plans. [Repealed]</a>
<li><a href='sections/47-395.03.html'>47-395.03: Implementation of plans. [Repealed]</a>
<li><a href='sections/47-395.04.html'>47-395.04: Reform of powers and duties of department heads. [Repealed]</a>
<li><a href='sections/47-395.05.html'>47-395.05: Powers of Financial Responsibility and Management Authority unaffected. [Repealed]</a>
<li><a href='sections/47-396.01.html'>47-396.01: Expenditure of revenues for Convention Center activities.</a>
<li><a href='sections/47-398.01.html'>47-398.01: Permitting designated authority to borrow funds for preconstruction activities relating to gallery place sports arena.</a>
<li><a href='sections/47-398.02.html'>47-398.02: Permitting certain District revenues to be pledged as security for borrowing.</a>
<li><a href='sections/47-398.03.html'>47-398.03: No appropriation necessary for arena preconstruction activities.</a>
<li><a href='sections/47-398.04.html'>47-398.04: Arena preconstruction activities described.</a>
<li><a href='sections/47-398.05.html'>47-398.05: Limitation on amount of borrowing financed by arena tax.</a>
<li><a href='sections/47-398.06.html'>47-398.06: Rule of construction regarding revenue bond requirements under Home Rule Act.</a>
<li><a href='sections/47-401.html'>47-401: Required bond for Collector of Taxes.</a>
<li><a href='sections/47-402.html'>47-402: Deputy Collector of Taxes.</a>
<li><a href='sections/47-403.html'>47-403: Cashier in Collector's office.</a>
<li><a href='sections/47-404.html'>47-404: Account books of Collector.</a>
<li><a href='sections/47-405.html'>47-405: Certificate of taxes and assessments due; furnishment; fee.</a>
<li><a href='sections/47-406.html'>47-406: Powers of Mayor--Adjustment of certain rates.</a>
<li><a href='sections/47-407.html'>47-407: Powers of Mayor--Waiver of interest and penalties. [Repealed]</a>
<li><a href='sections/47-408.html'>47-408: Powers of Mayor--Omission from records of uncollectible taxes and assessments.</a>
<li><a href='sections/47-409.html'>47-409: Disbursement of taxes and appropriations; settlement of accounts.</a>
<li><a href='sections/47-410.html'>47-410: Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts.</a>
<li><a href='sections/47-411.html'>47-411: Trust fund deposits and disbursements.</a>
<li><a href='sections/47-412.html'>47-412: Applicability of personal property tax provisions. [Repealed]</a>
<li><a href='sections/47-412.01.html'>47-412.01: Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.</a>
<li><a href='sections/47-413.html'>47-413: Jeopardy assessment and collection. [Repealed]</a>
<li><a href='sections/47-414.html'>47-414: Abatement of taxes. [Repealed]</a>
<li><a href='sections/47-415.html'>47-415: Regulations.</a>
<li><a href='sections/47-421.html'>47-421: Definitions. [Repealed]</a>
<li><a href='sections/47-422.html'>47-422: Authority to make payments. [Repealed]</a>
<li><a href='sections/47-423.html'>47-423: Authority to contract for payments. [Repealed]</a>
<li><a href='sections/47-424.html'>47-424: Persons ineligible to file claims. [Repealed]</a>
<li><a href='sections/47-425.html'>47-425: Rules and regulations. [Repealed.]</a>
<li><a href='sections/47-431.html'>47-431: Right of states to sue in District; certificate of authorized official conclusive proof of authority.</a>
<li><a href='sections/47-432.html'>47-432: Right of District to sue in states; authority of Mayor to secure services.</a>
<li><a href='sections/47-433.html'>47-433: Definitions.</a>
<li><a href='sections/47-441.html'>47-441: Adopted; form.</a>
<li><a href='sections/47-442.html'>47-442: Appointment to Multistate Tax Commission; alternate.</a>
<li><a href='sections/47-443.html'>47-443: Existing District tax laws and regulations not affected.</a>
<li><a href='sections/47-444.html'>47-444: Audits.</a>
<li><a href='sections/47-445.html'>47-445: Rules and regulations.</a>
<li><a href='sections/47-446.html'>47-446: Implementation subject to appropriations. [Repealed]</a>
<li><a href='sections/47-451.html'>47-451: Amnesty. [Repealed]</a>
<li><a href='sections/47-452.html'>47-452: Establishment and application; availability; publicity. [Repealed]</a>
<li><a href='sections/47-453.html'>47-453: Interest. [Repealed]</a>
<li><a href='sections/47-454.html'>47-454: Substantial understatement penalty. [Repealed]</a>
<li><a href='sections/47-455.html'>47-455: Failure to file or pay penalty. [Repealed]</a>
<li><a href='sections/47-456.html'>47-456: Fraud penalty. [Repealed]</a>
<li><a href='sections/47-457.html'>47-457: Garnishment. [Repealed]</a>
<li><a href='sections/47-458.html'>47-458: Deficiencies; collection. [Repealed]</a>
<li><a href='sections/47-459.html'>47-459: Rules. [Repealed]</a>
<li><a href='sections/47-459.01.html'>47-459.01: Amnesty. [Repealed]</a>
<li><a href='sections/47-461.html'>47-461: Council findings.</a>
<li><a href='sections/47-462.html'>47-462: Tax Revision Commission--Established; submission of recommendations.</a>
<li><a href='sections/47-463.html'>47-463: Same--Composition; selection of Director.</a>
<li><a href='sections/47-464.html'>47-464: Tax Revision Commission--Authority.</a>
<li><a href='sections/47-501.html'>47-501: Tax on real and personal property.</a>
<li><a href='sections/47-502.html'>47-502: Account showing receipts and disbursements of revenues and expenditures.</a>
<li><a href='sections/47-503.html'>47-503: Disposition of excess money; collection of federal revenue; submission of budget estimates.</a>
<li><a href='sections/47-504.html'>47-504: Authority of Council to change certain tax rates.</a>
<li><a href='sections/47-601.html'>47-601: Preparation of annual tax ledgers and statement of assessment and taxes.</a>
<li><a href='sections/47-602.html'>47-602: Power to administer oaths or affirmations and summon witnesses; examination of witnesses.</a>
<li><a href='sections/47-701.html'>47-701: General system to be used--Numbering of squares, lots, blocks, or parcels; record.</a>
<li><a href='sections/47-702.html'>47-702: General system to be used--Designation to be official for collection purposes.</a>
<li><a href='sections/47-703.html'>47-703: General system to be used--Daily transcript.</a>
<li><a href='sections/47-704.html'>47-704: System to be used outside City--In general.</a>
<li><a href='sections/47-705.html'>47-705: System to be used outside City--Numbering of blocks, squares, lots, or parcels.</a>
<li><a href='sections/47-706.html'>47-706: System to be used outside City--Plat books.</a>
<li><a href='sections/47-707.html'>47-707: System to be used outside City--Daily transcripts.</a>
<li><a href='sections/47-708.html'>47-708: System to be used outside City--Consideration of designation for collection purposes.</a>
<li><a href='sections/47-709.html'>47-709: Sale of federal property.</a>
<li><a href='sections/47-801.html'>47-801: Declaration of purpose.</a>
<li><a href='sections/47-802.html'>47-802: Definitions.</a>
<li><a href='sections/47-803.html'>47-803: Additional definitions.</a>
<li><a href='sections/47-804.html'>47-804: Service of notice.</a>
<li><a href='sections/47-811.html'>47-811: Levy and disposition of tax; payment; penalty for nonpayment.</a>
<li><a href='sections/47-811.01.html'>47-811.01: Real property tax amnesty. [Repealed]</a>
<li><a href='sections/47-811.02.html'>47-811.02: Overpayment; credit or refund; interest.</a>
<li><a href='sections/47-811.03.html'>47-811.03: Real property tax abatement for certain commercial properties.</a>
<li><a href='sections/47-811.04.html'>47-811.04: Abatement of penalty and interest; compromise.</a>
<li><a href='sections/47-812.html'>47-812: Establishment of rates.</a>
<li><a href='sections/47-813.html'>47-813: Classes of property.</a>
<li><a href='sections/47-814.html'>47-814: Rules and regulations.</a>
<li><a href='sections/47-815.html'>47-815: Submission of estimated assessment roll.</a>
<li><a href='sections/47-816.html'>47-816: Submission on exempt property.</a>
<li><a href='sections/47-817.html'>47-817: Comparison of rates and burdens.</a>
<li><a href='sections/47-818.html'>47-818: Adoption of enumerated reports as comparison. [Repealed]</a>
<li><a href='sections/47-818.01.html'>47-818.01: Adoption of enumerated reports as comparison.</a>
<li><a href='sections/47-819.html'>47-819: Compilation and publication of comparisons.</a>
<li><a href='sections/47-820.html'>47-820: Assessments--Estimated assessment roll; frequency of assessments.</a>
<li><a href='sections/47-820.01.html'>47-820.01: Assessments--Improved residential real property owned by cooperative housing association; reports by association; Mayor to issue rules.</a>
<li><a href='sections/47-820.02.html'>47-820.02: Residential real property subject to certain affordability and resale restrictions; Mayor to issue rules.</a>
<li><a href='sections/47-821.html'>47-821: Assessments--General duties of Mayor; appointment of assessors; submission of information by property owners.</a>
<li><a href='sections/47-822.html'>47-822: Assessments--Person in whose name assessment made; address and number to be used.</a>
<li><a href='sections/47-823.html'>47-823: Assessments--Preliminary roll; public inspections and copying of material; sales ratio studies; listing of assessed values.</a>
<li><a href='sections/47-824.html'>47-824: Assessments--Notice to taxpayer; contents.</a>
<li><a href='sections/47-825.html'>47-825: Assessments--Board of Equalization and Review. [Repealed]</a>
<li><a href='sections/47-825.01.html'>47-825.01: Board of Real Property Assessments and Appeals.</a>
<li><a href='sections/47-825.01a.html'>47-825.01a: Real Property Tax Appeals Commission.</a>
<li><a href='sections/47-825.02.html'>47-825.02: Public Advocate for Assessments and Taxation.</a>
<li><a href='sections/47-825.03.html'>47-825.03: Applicability of certain provisions; hearings open to public.</a>
<li><a href='sections/47-826.html'>47-826: Assessments--Power to administer oaths or affirmations and summon witnesses; witness fees; examination of witnesses. [Repealed]</a>
<li><a href='sections/47-827.html'>47-827: Class actions.</a>
<li><a href='sections/47-828.html'>47-828: Violations of assessment provisions.</a>
<li><a href='sections/47-829.html'>47-829: Taxable real estate; new structures and additions or improvements of old structures; complaints and appeals.</a>
<li><a href='sections/47-830.html'>47-830: New buildings; complaints and appeals.</a>
<li><a href='sections/47-831.html'>47-831: Omitted properties; void assessments; notice and appeal.</a>
<li><a href='sections/47-832.html'>47-832: Subdivisions made during January, February, March, April, May, or June.</a>
<li><a href='sections/47-833.html'>47-833: Unsubdivided tracts.</a>
<li><a href='sections/47-834.html'>47-834: Reassessment or redistribution--Subdivisions; notice and appeal; validity.</a>
<li><a href='sections/47-835.html'>47-835: Reassessment or redistribution--Powers and duties of Department of Finance and Revenue and Assessor.</a>
<li><a href='sections/47-836.html'>47-836: Railroad companies--Washington Terminal, Philadelphia, Baltimore and Washington or Baltimore and Ohio.</a>
<li><a href='sections/47-837.html'>47-837: Railroad companies--Baltimore and Ohio or Washington Terminal.</a>
<li><a href='sections/47-838.html'>47-838: Railroad companies--Baltimore and Potomac.</a>
<li><a href='sections/47-839.html'>47-839: Reassessment powers and duties of Mayor.</a>
<li><a href='sections/47-840.html'>47-840: Valuation of federal property--Real estate included; return to Congress.</a>
<li><a href='sections/47-841.html'>47-841: Valuation of federal property--Secretary of Interior to designate persons and regulations.</a>
<li><a href='sections/47-842.html'>47-842: Historic property tax relief--Assessment of officially designated buildings.</a>
<li><a href='sections/47-843.html'>47-843: Historic property tax relief--Eligibility.</a>
<li><a href='sections/47-844.html'>47-844: Historic property tax relief--Agreements for maintenance and use of buildings.</a>
<li><a href='sections/47-845.html'>47-845: Tax deferral--Amount.</a>
<li><a href='sections/47-845.01.html'>47-845.01: Tax deferral--Bureau of National Affairs.</a>
<li><a href='sections/47-845.02.html'>47-845.02: Tax deferral--Low-income property owners.</a>
<li><a href='sections/47-845.03.html'>47-845.03: Tax deferral--Low-income senior property owners.</a>
<li><a href='sections/47-846.html'>47-846: Tax deferral--Homeowner whose adjusted gross income exceeds $20,000. [Repealed]</a>
<li><a href='sections/47-846.01.html'>47-846.01: Deferral or forgiveness of property tax.</a>
<li><a href='sections/47-847.html'>47-847: Sale of tax delinquent property--Issuance of deed to District; redemption.</a>
<li><a href='sections/47-848.html'>47-848: Sale of tax delinquent property--Transference of ownership</a>
<li><a href='sections/47-849.html'>47-849: Residential property tax relief--Definitions.</a>
<li><a href='sections/47-850.html'>47-850: Residential property tax relief--Homestead deduction for houses and condominium units.</a>
<li><a href='sections/47-850.01.html'>47-850.01: Residential property tax relief--Homestead deduction for cooperative housing associations.</a>
<li><a href='sections/47-850.02.html'>47-850.02: Residential property tax relief--One-time filing, notification of change in eligibility, liability for tax, audit.</a>
<li><a href='sections/47-850.03.html'>47-850.03: Residential property tax relief--Transfer of homestead to revocable trust.</a>
<li><a href='sections/47-850.04.html'>47-850.04: Residential property tax relief--No homestead when multiple homesteads claimed.</a>
<li><a href='sections/47-851.html'>47-851: Residential property tax relief--Report on assessment changes for highest assessed properties. [Repealed]</a>
<li><a href='sections/47-852.html'>47-852: Residential property tax relief--Report on exemptions and deductions [Repealed].</a>
<li><a href='sections/47-853.html'>47-853: Residential property tax relief--Authorized annual adjustments [Repealed].</a>
<li><a href='sections/47-854.html'>47-854: Residential property tax relief--Forms, procedures and regulations [Repealed].</a>
<li><a href='sections/47-855.html'>47-855: Residential property tax relief--Applicability of provisions. [Repealed]</a>
<li><a href='sections/47-856.html'>47-856: Residential property tax relief--Severability of provisions. [Repealed]</a>
<li><a href='sections/47-857.01.html'>47-857.01: Tax abatements for new residential developments --Definitions.</a>
<li><a href='sections/47-857.02.html'>47-857.02: Tax abatements for new residential developments --Requirements for tax abatements for new residential developments.</a>
<li><a href='sections/47-857.03.html'>47-857.03: Tax abatements for new residential developments --Tax abatement for all new housing projects downtown.</a>
<li><a href='sections/47-857.04.html'>47-857.04: Tax abatements for new residential developments --Tax abatement for all new housing projects in Housing Priority Area A.</a>
<li><a href='sections/47-857.05.html'>47-857.05: Tax abatements for new residential developments --Tax abatement for new, mixed-income housing projects downtown.</a>
<li><a href='sections/47-857.06.html'>47-857.06: Tax abatements for new residential developments --Tax abatement for new, mixed-income housing projects in Housing Priority Area A.</a>
<li><a href='sections/47-857.07.html'>47-857.07: Tax abatements for new residential developments --Tax abatement for new, mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia.</a>
<li><a href='sections/47-857.08.html'>47-857.08: Tax abatements for new residential developments --Tax abatement for new, very mixed-income housing projects in higher-cost and other qualified areas throughout the District of Columbia.</a>
<li><a href='sections/47-857.09.html'>47-857.09: Tax abatements for new residential developments --Abatement caps.</a>
<li><a href='sections/47-857.09a.html'>47-857.09a: Tax abatements for new residential developments -- Notice and appeal rights.</a>
<li><a href='sections/47-857.10.html'>47-857.10: Tax abatements for new residential developments --Regulations.</a>
<li><a href='sections/47-857.11.html'>47-857.11: Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods--Definitions.</a>
<li><a href='sections/47-857.12.html'>47-857.12: Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods--Requirements for tax abatement.</a>
<li><a href='sections/47-857.13.html'>47-857.13: Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods--Application and certification of eligibility.</a>
<li><a href='sections/47-857.14.html'>47-857.14: Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods--Annual reporting.</a>
<li><a href='sections/47-857.15.html'>47-857.15: Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods--Abatement caps.</a>
<li><a href='sections/47-857.16.html'>47-857.16: Tax abatements for nonprofit organizations locating in emerging commercial neighborhoods--Rules.</a>
<li><a href='sections/47-858.01.html'>47-858.01: Tax abatements for homeowners in enterprise zones -- Definitions.</a>
<li><a href='sections/47-858.02.html'>47-858.02: Tax abatements for homeowners in enterprise zones -- Requirements for tax abatement.</a>
<li><a href='sections/47-858.03.html'>47-858.03: Tax abatements for homeowners in enterprise zones --Tax abatement for substantial rehabilitation of single-family residential property in an enterprise zone.</a>
<li><a href='sections/47-858.04.html'>47-858.04: Tax abatements for homeowners in enterprise zones --Tax credit for substantial rehabilitation of single-family residential property in an enterprise zone.</a>
<li><a href='sections/47-858.05.html'>47-858.05: Tax abatements for homeowners in enterprise zones -- Applicability date; Mayoral certification; computation of abatement.</a>
<li><a href='sections/47-859.01.html'>47-859.01: Tax abatements for new residential developments in NoMA -- Definitions.</a>
<li><a href='sections/47-859.02.html'>47-859.02: Tax abatements for new residential developments --Requirements for tax abatements for new residential developments.</a>
<li><a href='sections/47-859.03.html'>47-859.03: Tax abatements for new residential developments --Tax abatement for all new housing projects in NoMA.</a>
<li><a href='sections/47-859.04.html'>47-859.04: Tax abatements for new residential developments --Abatement caps.</a>
<li><a href='sections/47-859.04a.html'>47-859.04a: Tax abatements for new residential developments -- Notice and appeal rights.</a>
<li><a href='sections/47-859.05.html'>47-859.05: Tax abatements for new residential developments --Rules.</a>
<li><a href='sections/47-861.html'>47-861: Violations.</a>
<li><a href='sections/47-862.html'>47-862: Rules and regulations for tax deferral provisions.</a>
<li><a href='sections/47-863.html'>47-863: Reduced tax liability for property owners over age 65 and for property owners with disabilities; rules.</a>
<li><a href='sections/47-864.html'>47-864: Owner-occupant residential tax credit.</a>
<li><a href='sections/47-864.01.html'>47-864.01: Owner-occupant residential tax credit (conditional). [Repealed]</a>
<li><a href='sections/47-865.html'>47-865: Tax abatement for preservation of section 8 housing in qualified areas.</a>
<li><a href='sections/47-866.html'>47-866: Tax abatement for improvements to section 8 and other affordable housing.</a>
<li><a href='sections/47-867.html'>47-867: Public charter school real property tax rebate.</a>
<li><a href='sections/47-871.html'>47-871: Definitions.</a>
<li><a href='sections/47-872.html'>47-872: Computation of tax; annual adjustment; limitations.</a>
<li><a href='sections/47-873.html'>47-873: Computation of tax; annual adjustment; limitations--Cooperative housing associations.</a>
<li><a href='sections/47-874.html'>47-874: Regulations.</a>
<li><a href='sections/47-875.html'>47-875: Applicability of other provisions to this chapter.</a>
<li><a href='sections/47-876.html'>47-876: Costs for records and data; miscellaneous charges.</a>
<li><a href='sections/47-877.html'>47-877: Appeals under this chapter.</a>
<li><a href='sections/47-881.html'>47-881: Definitions.</a>
<li><a href='sections/47-882.html'>47-882: Establishment of special assessment district.</a>
<li><a href='sections/47-883.html'>47-883: Levy of special assessment; protest; termination of levy.</a>
<li><a href='sections/47-884.html'>47-884: Application of assessment.</a>
<li><a href='sections/47-885.html'>47-885: Regulations.</a>
<li><a href='sections/47-891.html'>47-891: Definitions.</a>
<li><a href='sections/47-892.html'>47-892: Establishment of special assessment district.</a>
<li><a href='sections/47-893.html'>47-893: Levy of special assessment; protest; termination of levy.</a>
<li><a href='sections/47-894.html'>47-894: Application of assessment.</a>
<li><a href='sections/47-895.01.html'>47-895.01: Definitions.</a>
<li><a href='sections/47-895.02.html'>47-895.02: Establishment of special assessment district.</a>
<li><a href='sections/47-895.03.html'>47-895.03: Levy of special assessment.</a>
<li><a href='sections/47-895.04.html'>47-895.04: Notices and protests.</a>
<li><a href='sections/47-895.05.html'>47-895.05: Termination of Special Assessment.</a>
<li><a href='sections/47-895.06.html'>47-895.06: Application of Special Assessment.</a>
<li><a href='sections/47-895.21.html'>47-895.21: Definitions.</a>
<li><a href='sections/47-895.22.html'>47-895.22: Establishment of special assessment district.</a>
<li><a href='sections/47-895.23.html'>47-895.23: Levy of special assessment; protest; termination of levy.</a>
<li><a href='sections/47-895.24.html'>47-895.24: Application of assessment.</a>
<li><a href='sections/47-895.31.html'>47-895.31: Definitions.</a>
<li><a href='sections/47-895.32.html'>47-895.32: Levy of Special Assessment.</a>
<li><a href='sections/47-895.33.html'>47-895.33: Notices; collection; penalties.</a>
<li><a href='sections/47-895.34.html'>47-895.34: Termination of Special Assessment.</a>
<li><a href='sections/47-895.35.html'>47-895.35: Application of Special Assessment.</a>
<li><a href='sections/47-901.html'>47-901: Definitions.</a>
<li><a href='sections/47-902.html'>47-902: Enumeration of transfers exempt from tax.</a>
<li><a href='sections/47-903.html'>47-903: Imposition of tax; rate; returns; liability for tax.</a>
<li><a href='sections/47-904.html'>47-904: Consideration; basis for computation of tax.</a>
<li><a href='sections/47-905.html'>47-905: Investigation by Mayor to determine correctness of documents; production of books and records; examination of witnesses; service of summons; punishment for disobedience. [Repealed]</a>
<li><a href='sections/47-906.html'>47-906: Conditions for recordation. [Repealed]</a>
<li><a href='sections/47-907.html'>47-907: Presumption; burden of proof.</a>
<li><a href='sections/47-908.html'>47-908: Deficiencies in tax; notice of determination; protest; hearing; time for payment. [Repealed]</a>
<li><a href='sections/47-909.html'>47-909: Interest; waiver; extension of time for payment. [Repealed]</a>
<li><a href='sections/47-910.html'>47-910: Compromise; written agreements for settlement of tax liability; illegal acts; prosecutions. [Repealed]</a>
<li><a href='sections/47-911.html'>47-911: Compromise of penalties; adjustment of interest. [Repealed]</a>
<li><a href='sections/47-912.html'>47-912: Limitations; time for making assessments; extension of time by agreement; suspension of running of limitations. [Repealed]</a>
<li><a href='sections/47-913.html'>47-913: Administration of oaths and affidavits. [Repealed]</a>
<li><a href='sections/47-914.html'>47-914: Judicial review.</a>
<li><a href='sections/47-915.html'>47-915: Refunds; collection. [Repealed]</a>
<li><a href='sections/47-916.html'>47-916: Issuance of rules and regulations to carry out chapter.</a>
<li><a href='sections/47-917.html'>47-917: Abatement authorized. [Repealed]</a>
<li><a href='sections/47-918.html'>47-918: Penalty; prosecutions. [Repealed]</a>
<li><a href='sections/47-919.html'>47-919: Disposition of monies collected.</a>
<li><a href='sections/47-920.html'>47-920: Issuance of rules and regulations for administration of chapter.</a>
<li><a href='sections/47-921.html'>47-921: Severability; savings clause. [Repealed]</a>
<li><a href='sections/47-922.html'>47-922: Effective date. [Repealed]</a>
<li><a href='sections/47-1001.html'>47-1001: Real property--Listing.</a>
<li><a href='sections/47-1002.html'>47-1002: Real property--Exemptions</a>
<li><a href='sections/47-1003.html'>47-1003: Disabled American Veterans.</a>
<li><a href='sections/47-1004.html'>47-1004: National Society of the Colonial Dames of America.</a>
<li><a href='sections/47-1005.html'>47-1005: Real property tax exemption.</a>
<li><a href='sections/47-1005.01.html'>47-1005.01: Interests in real property belonging to government and international organizations.</a>
<li><a href='sections/47-1005.02.html'>47-1005.02: Nonprofit affordable housing developer tax relief.</a>
<li><a href='sections/47-1006.html'>47-1006: Use of property by agencies of the United States or American Red Cross.</a>
<li><a href='sections/47-1007.html'>47-1007: Real property tax exemption.</a>
<li><a href='sections/47-1008.html'>47-1008: Abatement or refund of tax assessed against exempt property.</a>
<li><a href='sections/47-1009.html'>47-1009: Appeals from assessments.</a>
<li><a href='sections/47-1010.html'>47-1010: Rules and regulations.</a>
<li><a href='sections/47-1010.01.html'>47-1010.01: Real property tax exemption.</a>
<li><a href='sections/47-1011.html'>47-1011: Property of United States, District of Columbia, and foreign legations exempt from assessments for improvements.</a>
<li><a href='sections/47-1012.html'>47-1012: Louise Home.</a>
<li><a href='sections/47-1013.html'>47-1013: Sheridan tapestries.</a>