{"data":{"id":"us-dc/d.c.-code-47-871","jurisdiction":"us-dc","citation":"D.C. Code § 47-871","heading":"Definitions.","body":"For the purposes of this subchapter, the term:\n\n(1)\n“Condominium”, “cooperative housing association”, “dwelling unit”, or “nontransient” shall have the same meaning as the terms have in § 47-813(d); and\n\n(2)\n“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.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 8. Real Property Assessment and Tax.","Subchapter IV. Condominium and Cooperative Trash Collection Tax Credit."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-871","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"a13fc9fc1caab0c37d85d9ef497e4526c46255c4acc64026a35acbec9d1b375a","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-870.02","next":"us-dc/d.c.-code-47-872"},"notice":"GroundRules: Original legal text. Not legal advice."}