{"data":{"id":"us-dc/d.c.-code-47-2514","jurisdiction":"us-dc","citation":"D.C. Code § 47-2514","heading":"Real property tax provisions applicable to financial institutions.","body":"Notwithstanding any other provision of law, financial institutions, as defined in § 47-1801.04 shall be subject to the applicable real property tax provisions of the following laws (1) Chapter 7 of this title, (2) Chapter 6 of this title, (3) Chapter 5 of this title, (4) §§ 47-829 to 47-841, (5) Chapter 13 of this title, (6) Chapter 12 of this title, and (7) Chapter 10 of this title, and shall be liable for the payment of taxes on such real property.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 25. Financial Institution, Guaranty Company, and Public Utility Taxes."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-2514","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"af4a64b070d9e473926adbcb170978743b68e189b96c5c1a004d9bb0bc8968f7","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-2513","next":"us-dc/d.c.-code-47-2515"},"notice":"GroundRules: Original legal text. Not legal advice."}