2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1081 — KIPP DC - Douglass Property; Lot 950, Square 5872.

(a) The real property located at 2600-2620 Douglas Road, S.E., and described as Lot 950, Square 5872, shall be exempt from real property taxation, including possessory interests, so long as the real property continues to be owned, or occupied under a ground lease, by KIPP DC or KIPP DC - Douglass QALICB, Inc.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property, between KIPP DC and KIPP DC Douglass QALICB, Inc., shall be exempt from the tax imposed by § 42-1103 and § 47-903.

History
(Oct. 22, 2009, D.C. Law 18-69, § 2(b), 56 DCR 6615; Sept. 26, 2012, D.C. Law 19-171, § 116, 59 DCR 6190.)

Annotations
Effect of Amendments. The 2012 amendment by D.C. Law 19-171 validated a previously made technical correction.

Temporary Addition of Section. Section 2(b) of D.C. Law 18-28 added § 47-1081 to read as follows:
"§ 47-1081. KIPP DC - Douglass Property; Lot 950, Square 5872.
"(a) The real property located at 2600-2620 Douglas Road, S.E., and described as Lot 950, Square 5872, shall be exempt from real property and possessory interest taxation so long as the real property continues to be owned or ground leased by KIPP DC or KIPP DC - Douglass QALICB, Inc.
"(b) Any transfer, assignment, or other disposition of all or any portion of the real property, including an assignment of a leasehold interest in the real property or a sublease of the real property, between KIPP DC and KIPP DC - Douglass QALICB, Inc., shall be exempt from recordation taxation pursuant to Chapter 11 of Title 42 and transfer taxation pursuant to Chapter 9 of this title."
Section 4(b) of D.C. Law 18-28 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary (90 day) addition, see § 2(b) of KIPP DC - Douglass Property Tax Exemption Emergency Act of 2009 (D.C. Act 18-42, April 24, 2009, 56 DCR 3564).

Legislative History of Law 18-69. Law 18-69, the "KIPP DC Douglas Property Tax Exemption Act of 2009", as introduced in Council and assigned Bill No. 18-211, which was referred to the Committee on Finance and Revenue. The bill was adopted on first and second readings on June 30, 2009, and July 14, 2009, respectively. Signed by the Mayor on July 28, 2009, it was assigned Act No. 18-165 and transmitted to both Houses of Congress for its review. D.C. Law 18-69 became effective on October 22, 2009.

Legislative History of Law 19-171. Law 19-171, the "Technical Amendments Act of 2012," was introduced in Council and assigned Bill No. 19-397. The Bill was adopted on first and second readings on Mar. 20, 2012, and Apr. 17, 2012, respectively. Signed by the Mayor on May 23, 2012, it was assigned Act No. 19-376 and transmitted to Congress for its review. D.C. Law 19-171 became effective on September 26, 2012.