Real Property Tax Assessment Transition Emergency Declaration Resolution of 2001
PR 14-68

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A PROPOSED RESOLUTION IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

To declare the existence of an emergency with respect to the sunset of the triennial and the need to act now to maintain a clear and unambiguous system of real property taxation.

RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this resolution may be cited as the "Real Property Tax Assessment Transition Emergency Declaration Resolution of 2001"

Sec. 2. (a) Assessment notices are scheduled to be mailed in March of this year to 1/3 of the District's property owners.

(b) Current law provides that the triennial will sunset in October of this year. It is imperative that the District act now to maintain a clear and unambiguous system of real property taxation.

(c) The sunset of triennial without action now by the District will leave a significant void in the real property tax laws.

(d) The void would cause serious ambiguities in certain portions of the Code, impact on the specified valuation date, eliminate the administrative and judicial appeals process until the Tax Clarity Act of 2000 becomes effective later this year, and eliminate the definition of assessed value as presently found in the Code.

(e) This emergency is necessary to ensure that real property taxes are administered under clear provisions of law without controversy as to basis in law.

Sec. 3. The Council of the District of Columbia determines that the circumstances enumerated in section 2 constitute emergency circumstances making it necessary that the Real Property Tax Assessment Transition Emergency Act of 2001 be adopted after a single reading.

Sec. 4. This resolution shall take effect immediately.