2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1061 — Capitol Hill Community Garden Land Trust; lot 0109 in square 1100.

Upon the transfer of real property located at square 1100, lot 0109 to the Capitol Hill Community Garden Land Trust, the property shall be exempt from all taxation so long as the same is available for use by the public generally, not used for commercial purposes, and subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption were granted administratively under this chapter.

History
(Apr. 5, 2005, D.C. Law 15-284, § 2(b), 52 DCR 855.)

Annotations
Legislative History of Law 15-284. Law 15-284, the "Capitol Hill Community Garden Land Trust Real Property Tax Exemption and Equitable Real Property Tax Relief Act of 2004", was introduced in Council and assigned Bill No. 15-614, 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. 15-677 and transmitted to both Houses of Congress for its review. D.C. Law 15-284 became effective on April 5, 2005.

Editor's Notes Sections 3 and 4 of D.C. Law 15-284 provided:
"Sec. 3. Equitable real property tax relief; exemption from transfer taxes, penalties, interest or fees.
"(a) The Council orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at square 1100, lot 0109, since October 1, 1994 through the first day of the month following the effective date of this act, be forgiven, and that any payment already made for this period be refunded; provided, that this property is owned by the Capitol Hill Community Garden Land Trust, available for use by the public generally, and not used for commercial purposes.
"(b) The one-time transfer of the property described in subsection (a) of this section to the Capitol Hill Community Garden Land Trust shall not be subject to any taxes, penalties, interest, or fees.
Section 7056 of D.C. Law 17-219 repealed section 4 of D.C. Law 15-284.