{"data":{"id":"us-dc/d.c.-code-47-801","jurisdiction":"us-dc","citation":"D.C. Code § 47-801","heading":"Declaration of purpose.","body":"It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives:\n\n(1)\nEquitable sharing of the financial burden of the government of the District of Columbia;\n\n(2)\nFull public information regarding assessments and appeal procedures;\n\n(3)\nPromotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia;\n\n(4)\nAssurance that shifts in the tax burden on individual taxpayers will not be excessive; and\n\n(5)\nComparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 8. Real Property Assessment and Tax.","Subchapter I. General Provisions."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-801","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"3dbdf2db2936d715f193e84d9631aaf6a30c6019f7a33719811bb4d432878228","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-709","next":"us-dc/d.c.-code-47-802"},"notice":"GroundRules: Original legal text. Not legal advice."}