To aid in the erection, maintenance, and efficiency of fireplugs, a special annual tax may be levied on all buildings in the City of Washington within 500 feet of any main water pipe, into which, or the premises connected therewith, the water has not been introduced, and the owners or occupants of which do not pay any annual water rate in accordance with law.
(R.S., D.C., § 205; June 17, 1890, 26 Stat. 159, ch. 428.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 43-1534.
1973 Ed., § 43-1525.
The fireplug tax shall be levied with reference to the value of the building so taxed, and shall not be more than $5 nor less than $1 per year.
(R.S., D.C., § 206.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 43-1535.
1973 Ed., § 43-1526.
Whenever the water is introduced, in conformity with law, into any building or premises, the fireplug tax thereon shall cease.
(R.S., D.C., § 207.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 43-1536.
1973 Ed., § 43-1527.
Whenever water is discontinued from any building or premises into which it has been introduced, such building shall be subject to the fireplug tax from the date of the discontinuance of the water.
(R.S., D.C., § 208.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 43-1537.
1973 Ed., § 43-1528.
