# D.C. Code § 47-801: Declaration of purpose

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-801

## Section

- **Citation:** D.C. Code § 47-801
- **Heading:** Declaration of purpose
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 8 / § 47-801

## Text

It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:
(1) Equitable sharing of the financial burden of the government of the District of Columbia;
(2) Full public information regarding assessments and appeal procedures;
(3) Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;
(4) Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and
(5) Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.

## Nearby sections

- [D.C. Code § 47-801 § 47-801. Declaration of purpose.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-801.md)
- [D.C. Code § 47-802 § 47-802. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-802.md)
- [D.C. Code § 47-803 § 47-803. Additional definitions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-803.md)
- [D.C. Code § 47-804 § 47-804. Service of notice.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-804.md)
- [D.C. Code § 47-805 § 47-805. Office of Real Property Tax Ombudsman.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-805.md)
- [D.C. Code § 47-811 § 47-811. Levy and disposition of tax; payment; penalty for nonpayment.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.md)
- [D.C. Code § 47-811.01 § 47-811.01. Real property tax amnesty.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.01.md)
- [D.C. Code § 47-811.02 § 47-811.02. Overpayment; credit or refund; interest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.02.md)
- [D.C. Code § 47-811.03 § 47-811.03. Real property tax abatement for certain commercial properties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.03.md)
- [D.C. Code § 47-811.04 § 47-811.04. Abatement of penalty and interest; compromise.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-811.04.md)
- [D.C. Code § 47-812 § 47-812. Establishment of rates.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-812.md)
- [D.C. Code § 47-813 § 47-813. Classes of property.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-813.md)
- [D.C. Code § 47-814 § 47-814. Rules and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-814.md)
- [D.C. Code § 47-815 § 47-815. Submission of estimated assessment roll.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-815.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C8_S47-801. Check the current official text before relying on it. Not legal advice.