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

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.