Pub. L. 104-134, tit. I, sec. 135

Sec. 135. The District of Columbia Real Property Tax Revision Act of 1974, approved September 3, 1974 (88 Stat. 1051; D.C. Code, sec. 47–801 et seq.), is amended as follows: (1) Section 412 (D.C. Code, sec. 47–812) is amended as follows: (A) Subsection (a) is amended by striking the third and fourth sentences and inserting the following sentences in their place: “If the Council does extend the time for establishing the rates of taxation on real property, it must establish those rates for the tax year by permanent legislation. If the Council does not establish the rates of taxation of real property by October 15, and does not extend the time for establishing rates, the rates of taxation applied for the prior year shall be the rates of taxation applied during the tax year.”. (B) A new subsection (a–2) is added to read as follows: “(a–2) Notwithstanding the provisions of subsection (a) of this section, the real property tax rates for taxable real property in the District of Columbia for the tax year beginning October 1, 1995, and ending September 30, 1996, shall be the same rates 110 STAT. 1321–93in effect for the tax year beginning October 1, 1993, and ending September 30, 1994.”. (2) Section 413(c) (D.C. Code, sec. 47–815(c)) is repealed.