It is the intent of Congress to revise the real property tax in the District of Columbia to achieve the following objectives: Equitable sharing of the financial burden of the government of the District of Columbia; Full public information regarding assessments and appeal procedures; Promotion of economic activity, diversity of land use, and preservation of the character of the District of Columbia; Assurance that shifts in the tax burden on individual taxpayers will not be excessive; and Comparability of tax effort between the District of Columbia and surrounding jurisdictions in the metropolitan area and cities of comparable size.
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