Code of the District of Columbia

§ 1–204.81. Special tax.

(a) Any act of the Council authorizing the issuance of general obligation bonds under § 1-204.61(a) shall provide for the annual levy of a special tax or charge, if the Council determines that such tax or charge is necessary. Such tax or charge shall be levied, without limitation as to rate or amount, in amounts which together with other District revenues available and applicable will be sufficient to pay the principal of and interest on such general obligation bonds as they become due and payable. Such tax or charge shall be levied and collected at the same time and in the same manner as other District taxes are levied and collected, and when collected shall be set aside in a separate debt service fund and irrevocably dedicated to the payment of such principal and interest.

(b) The Comptroller General of the United States shall make annual audits of the amounts set aside and deposited in each debt service fund pursuant to subsection (a) of this section.


(Dec. 24, 1973, 87 Stat. 807, Pub. L. 93-198, title IV, § 481; Dec. 23, 1981, 95 Stat. 1498, Pub. L. 97-105, § 13.)

Prior Codifications

1981 Ed., § 47-331.

1973 Ed., § 47-251.

Section References

This section is referenced in § 1-204.83, § 1-204.90, § 2-1217.01, § 2-1217.33a, § 2-1217.34a, § 2-1217.71, § 2-1217.102, § 10-1221.01, § 47-1002, § 47-4611, and § 47-4616.

Cross References

National capital revitalization corporation, “available real property tax revenue,” defined, see § 2-1219.01.

National capital revitalization corporation, redevelopment districts, allocation of tax increment revenues, see § 2-1219.21.

Tax increment financing authorization, “available real property tax revenue,” defined, see § 2-1217.01.

Editor's Notes

Enactment upon adoption of federal legislation: Section 4 of D.C. Law 11-254 provided that “§§ 47-101, 47-117, 47-130, 47-301, 47-302, 47-303, 47-304, 47-304.1, 47-305, 47-310, 47-312, 47-317.1 through 47-317.6, 47-321 through 47-325, 47-327 through 47-331, and 47-332 through 47-334 of Title 47 §§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 1-204.43, 1-204.44, 1-204.46, 1-204.53, 1-204.47, 1-204.48, 1-204.49, 1-204.24a through 1-204.24e, 47-317.06, 1-204.61 through 1-204.65, 1-204.71 through 1-204.75, 1-204.81, 1-204.85, 1-204.86 and 1-204.90, 2001 Ed. of the District of Columbia Code shall be enacted as part of Title 47 upon the adoption by Congress of legislation so enacting these sections.”

Delegation of Authority

Delegation of authority under D.C. Act 8-246, the “Tax Revenue Anticipation Notes Act of 1990.”, see Mayor’s Order 90-118, September 27, 1990.

Delegation of authority under D.C. Law 9-46, the “General Fund Recovery Act of 1991.”, see Mayor’s Order 91-147, October 4, 1991.