2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1049 — Lowell School, lot 80, in square 2745-F.

The property located in the District of Columbia described as lot 80 in square 2745-F, together with the improvements thereon, situated at 1626, 1630, 1636, 1638, and 1640 Kalmia Road, N.W., and 7775 17th Street, N.W., owned, occupied, and used by the Lowell School, Inc., are hereby exempt from all taxation so long as the same is used in carrying on the purposes and activities of the Lowell School, Inc., and not used for commercial purposes, and subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.

History
(Sept. 10, 1999, D.C. Law 13-24, § 2(b), 46 DCR 5309.)

Annotations
Temporary Addition of Section. For temporary (225 day) addition of section, see § 2 of Lowell School, Inc., Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 1998 (D.C. Law 12-237, April 20, 1999, law notification 46 DCR 4150).
For temporary (225 day) addition of section, see § 2 of Fort Stanton Civic Association Real Property Tax Exemption and Equitable Real Property Tax Relief Temporary Act of 2000 (D.C. Law 13-195, October 21, 2000, law notification 47 DCR 8985).

Emergency Legislation. For temporary (90-day) addition of § 47-1050 1980 Ed., see § 2 of the Fort Stanton Civic Association Real Property Tax Exemption and Equitable Real Property Tax Relief Emergency Act of 2000 (D.C. Act 13-371, July 10, 2000, 47 DCR 5841).

Legislative History of Law 13-24. Law 13-24, the "Lowell School, Inc., Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 1999," was introduced in Council and assigned Bill No. 13-48, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on April 13, 1999, and May 4, 1999, respectively. Signed by the Mayor on May 20, 1999, it was assigned Act No. 13-83 and transmitted to both Houses of Congress for its review. D.C. Law 13-24 became effective on September 9, 1999.