DC Code 47-813. Classes of property.

(2) A new subsection ©-7) is added to read as follows:
(c-7)(1) For tax year 2007 and thereafter, the following classes of taxable real property are established:
(A) Class 1 Property;
(B) Class 2 Property; and
(C) Class 3 Property.
(2)(A) Except as otherwise provided in this paragraph, Class 1 Property shall be comprised of residential real property that is improved and used exclusively for nontransient residential dwelling purposes; provided, that the improved and nontransient real property shall not be classified as Class 1 Property if it appears on the list compiled under § 42-3131.16.
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(3)(A) Except as otherwise provided in this paragraph, Class 2 Property shall be comprised of improved commercial real property; provided, that such improved real property shall not be classified as Class 2 Property if it appears on the list compiled under § 42- 3131.16.
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(4) Class 3 Property shall be comprised of all real property which cannot be classified as Class 1 Property or Class 2 Property.”
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