2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1039 — Veterans of Foreign Wars; lots 38, 20, 19, and 841, square 757 and lot 0001 in square 2709.

(a) The property situated in square 757 in the City of Washington, District of Columbia, described as lots 38, 20, 19, and 841 owned by the Veterans of Foreign Wars of the United States, is hereby exempt with respect to taxable years beginning on and after July 1, 1959, from all taxation so long as the same is owned and occupied by the Veterans of Foreign Wars of the United States and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(b) The property situated in square 2709 in the District of Columbia, described as lot 0001, owned, occupied, and used by the Bethea-Welch Post 7284, Veterans of Foreign Wars, is hereby exempt from all taxation so long as this property continues to be so owned and occupied, and not used for commercial purposes, subject to the provisions of § 47-1002, providing for exemptions of church and school property.

History
(July 19, 1954, 68 Stat. 493, ch. 543, § 1; Sept. 21, 1959, 73 Stat. 599, Pub. L. 86-333, § 1; Apr. 22, 1960, 74 Stat. 68, Pub. L. 86-430, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 16, 1998, D.C. Law 12-169, § 102(b), 45 DCR 5187.)

Annotations
Prior Codifications. 1981 Ed., § 47-1039.
1973 Ed., § 47-832.

Legislative History of Law 12-169. Law 12-169, the "Bethea-Welch Post 7284, Veterans of Foreign Wars Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 1998, and Tax Increment Financing Authorization and National Capital Revitalization Corporation Technical Amendments Act of 1998," was introduced in Council and assigned Bill No. 12-531, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on June 2, 1998, and June 16, 1998, respectively. Signed by the Mayor on July 8, 1998, it was assigned Act No. 12-412 and transmitted to both Houses of Congress for its review. D.C. Law 12-169 became effective on October 16, 1998.

Editor's Notes Bethea-Welch Post 7284 Tax Provisions: Section 101 of D.C. Law 12-169 provided that title I of the act, which amended this section, may be cited as the "Bethea-Welch Post 7284, Veterans of Foreign Wars Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 1998."