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District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-871: Definitions.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 8. Real Property Assessment and Tax.
  3. Subchapter IV. Condominium and Cooperative Trash Collection Tax Credit.

For the purposes of this subchapter, the term:

(1)

“Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and

(2)

“Homeowners association” means a mandatory membership association of owners of residential real property created and formed pursuant to a recorded instrument including a declaration of covenants, limitations, and conditions, which subjects property within the homeowners association to certain restrictive covenants.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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