Section 47-801 - Declaration of purposeIt 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.Sept. 3, 1974, 88 Stat. 1051, Pub. L. 93-407, title IV, § 402; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.