2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1042 — National Guard Association; lot 60, square 625.

The property situated in square 625 in the City of Washington, District of Columbia, described as lot 60, together with the improvements thereon, shall be exempt from all taxation so long as the property is owned by and titled in the name of the National Guard Association of the United States, a District of Columbia nonprofit corporation, is occupied by the Association, is used solely for purposes of the Association, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009. The transfer of the property to the National Guard Association of the United States shall be exempt from all transfer and recordation taxes of the District of Columbia.

History
(Sept. 8, 1960, 74 Stat. 856, Pub. L. 86-727; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 5, 2005, D.C. Law 15-276, § 2, 52 DCR 831.)

Annotations
Prior Codifications. 1981 Ed., § 47-1042.
1973 Ed., § 47-835.

Effect of Amendments. D.C. Law 15-276 rewrote the section which had read:
"The property situated in square 625 in the City of Washington, District of Columbia, described as lot 60, together with the improvements thereon, owned by the President, Vice-President, Secretary, and Treasurer of the National Guard Association of the United States, as trustees and in trust for the use and benefit of the National Guard Association of the United States, a voluntary unincorporated association with principal headquarters in the District of Columbia, is hereby exempt from all taxation from and after July 1, 1961, so long as the same is owned by the President, Vice-President, Secretary, and Treasurer of the National Guard Association of the United States, as trustees and in trust for the use and benefit of the National Guard Association of the United States and occupied by the National Guard Association of the United States, is used solely for the purposes of said Association, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009."

Temporary Amendment of Section. For temporary (225 day) amendment of section, see § 2 of National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Temporary Act of 2001 (D.C. Law 15-40, November 26, 2003, law notification 50 DCR 10698).

Emergency Legislation. For temporary (90 day) amendment of section, see § 2 of National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Emergency Act of 2003 (D.C. Act 15-115, July 29, 2003, 50 DCR 6592).
For temporary (90 day) amendment of section, see § 2 of National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Congressional Review Emergency Act of 2003 (D.C. Act 15-217, November 7, 2003, 50 DCR 10039).

Legislative History of Law 15-276. Law 15-276, the "National Guard Association of the United States Real Property Tax Exemption Reconfirmation and Modification Act of 2004", was introduced in Council and assigned Bill No. 15-310, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 9, 2004, and December 7, 2004, respectively. Signed by the Mayor on December 29, 2004, it was assigned Act No. 15-667 and transmitted to both Houses of Congress for its review. D.C. Law 15-276 became effective on April 5, 2005.