88 STAT. ]
PUBLIC LAW 93-407-SEPT. 3, 1974
1057
all necessary oaths or affirmations. The Commissioner or, in his absence, subpenas. his designated agent, and the Chairman of the Board, shall have power to summon the attendance of any person to be examined under oath touching such matters and things as the Commissioner or the Board may deem advisable in the discharge of their duties; and any member of the Metropolitan Police force of the District of Columbia may serve subpenas in his behalf. Such fees shall be allowed witnesses Witness f e e s. so examined, to be paid out of funds available to the Commissioner, as are allowed in civil actions before the United States District Court for the District of Columbia. Any person summoned and examined as aforesaid who shall knowingly make false oath or affirmation shall be guilty of perjury, and upon conviction thereof be punished according to the laws in force for the punishment of perjury. l SEC. 428. Within one year after the date of enactment of this title the c aCe a s s action s s. Superior Court of the District of Columbia shall establish a method ^ D.C! code 47 which it deems appropriate by which class action cases regarding any 6 4 8. matter relating to real and personal property taxes may be brought before the Superior Court. Viola SEC. 429. Any person who shall refuse or knowingly neglect to per- penalty.t i o n s, form any duty enjoined on him by law, or who shall consent to or " D.c/code 47connive at any evasion of the provision of the first section of the Act of ^'*^D.C. March 3, 1881 (D.C. Code, sec. 47-209), or section 13 of the Act of 301. Code 47August 14, 1894 (D.C. Code, sec. 47-606), or any other provision of this title shall, for each offense, be removed from office and fined not more than $10,000, or imprisoned for no longer than one year, or both, in the discretion of the court. SUBPART C MODIFIED H O M E O W N E R E X E M P T I O N TO PREVENT S H I F T OF THE T A X BURDEN TO LOW^ A N D MODERATE I N C O M E F A M I L I E S W H O R E N T OR O W N SINGLE F A: M I L Y H O M E S
SEC. 430. (a) Tn order that the shift to equalized assessment at the same percentage of estimated market value for all properties not result in increases in proportionate tax burden for households of low or moderate income who own or rent property identified on the assessment roll as row dwellings, detached dwellings, or semi-detached dwellings, the Council by regulation is authorized to provide that the amount of up to $3,000 of market value may be deducted from the estimated market value of «ome or all of such property. (b) Subsection (a) shall take effect on and after July 1, 1974.
D.C. Code 47650.
Effective date
SUBPART D TAX I N C E N T I \ T 5 S FOR R E H A B I L I T A T I O N OF PROPERTY AND N E W CONSTRUCTION I N AREAS OF THE C I T Y AND FOR THE PRESERVATION OF HISTORIC PROPERTY
S E C 431. (a) The Council shall, within one year after the date of i,,"^^;'"^' "'^"" enactment of this title, after public hearing, adopt regulations provid- D.C. code 47ing tax incentives for the rehabilitation of existing structures and for Si. new construction, including rehabilitation or construction of commercial property, located in areas of the District as designated by the Council. The Council shall also adopt regulations providing tax incentives for the rehabilitation and maintenance of historic property. Such tax incentives may include, but are not limited to— (1) establishing different tax rates for land and for improvements thereon; and (2) providing that any increase in assessed value of improvements resulting from rehabilitation or new construction be ignored for tax purposes for up to five years from the year of such reassessment.
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