District Of Columbia § 10-1103.02 - Assessment; collection.
Full text of District Of Columbia D.C. Code § 10-1103.02 — Assessment; collection., with citation guidance and answers to common questions.
§ 10-1103.02. Assessment; collection.
10-1103.02The Chief Financial Officer shall assess and collect rent and charges from the owner or owners of abutting property for any vault located in the public space abutting such property, unless such vault has been removed, filled, sealed, or otherwise rendered unusable in a manner satisfactory to the Mayor.
Bills and notices shall be deemed to be properly served when mailed via first class mail to the abutting property owner’s mailing address of record as maintained by the Chief Assessor of the Office of Tax and Revenue.
Notwithstanding , or any other provision of law that imposes liability for vault rent that is contrary to this subsection, vault rent shall be assessed against a responsible condominium unit owners’ association.
The responsible condominium unit owners’ association shall be billed for vault rent as a separate and distinct taxable entity with its own vault rent account, as designated by the Chief Financial Officer, and, unless the context requires otherwise, for purposes of this part shall be deemed to be the owner of the property abutting public space in which any vault is located.
A notice of proposed land assessment relating to the vault rent account shall be given to the responsible condominium unit owners’ association by March 1st before the beginning of the applicable vault rent year. Only the land values of comparable multi-family residential properties shall be used in determining land values for vault rent purposes of residential condominiums.
The assessed value of the land derived for purposes of billing the vault rent may be appealed as provided under , (e), and (g); except, that for the purposes of this section any references in that section to an owner shall be deemed to be references to a responsible condominium unit owners’ association.
The Chief Financial Officer may correct or change any land assessment relating to the vault rent account for which a responsible condominium unit owners’ association is responsible as under the circumstances and subject to the conditions in ; except, that the reference to:
Tax years shall be deemed to be a reference to vault rent years;
Owner shall be deemed to be a reference to a responsible condominium unit owners’ association; and
The owner’s address of record shall be deemed to be a reference to the responsible condominium unit owners’ mailing address of record as maintained by the Chief Assessor of the Office of Tax and Revenue.
Where vault rent is assessed against any owner other than a responsible condominium owners’ association, the Mayor may adjust any utilization factor or area of the vault level under the circumstances, subject to the conditions in ; except, that the reference to tax years shall be deemed to be a reference to vault rent years.
Annotations
Applicability of : Section 7048(a) of provided that § 7028 of the act shall apply as of July 1, 2015.
Section 6003 of provided that §§ 6002 (a), (c), (d), (e), and (f) of the act shall apply as of July 1, 2015.
Source: official District Of Columbia text · Last verified 2026-08-27
Frequently Asked Questions About District Of Columbia § 10-1103.02
What does D.C. Code § 10-1103.02 cover?
Section 10-1103.02 ("Assessment; collection.") is part of the D.C. Code, the codified statutory law of District Of Columbia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite District Of Columbia § 10-1103.02?
A common citation format is "D.C. Code § 10-1103.02" (District Of Columbia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of District Of Columbia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the District Of Columbia official source linked on this page or consult a licensed District Of Columbia attorney.
How does District Of Columbia § 10-1103.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in District Of Columbia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in District Of Columbia.