2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 10 — PROPERTY EXEMPT FROM TAXATION
Section 47-1088 — Meridian Public Charter School - Harrison Campus Property; Lot 814, Square 235.

(a) The real property located at 2120 13th Street, N.W., Washington, D.C., and described as Lot 814, Square 235, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Meridian Public Charter School or Meridian-Harrison 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 Meridian Public Charter School and Meridian-Harrison QALICB, Inc., or a deed of trust with respect to the real property granted by Meridian Public Charter School or Meridian-Harrison QALICB, Inc., to a third party lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903.

History
(Dec. 11, 2012, D.C. Law 19-196, § 2(b), 59 DCR 12079.)

Annotations
Emergency Legislation. For temporary (90 day) addition of section, see § 2(b) of Meridian Public Charter School - Harrison Campus Property Tax Exemption Emergency Amendment Act of 2011 (D.C. Act 19-168, October 11, 2011, 58 DCR 8903).
For temporary addition of section, see § 2 of the Meridian Public Charter School-Harrison Campus Property Tax Exemption Emergency Act of 2012 (D.C. Act 19-415, July 25, 2012, 59 DCR 9351), applicable as of July 26, 2012.
For temporary addition of section, see § 2 of the Meridian Public Charter School-Harrison Campus Property Tax Exemption Congressional Review Emergency Act of 2012 (D.C. Act 19-500, October 26, 2012, 59 DCR 12753), applicable as of October 24, 2012.
For temporary addition of a section designated as § 47-1089, concerning the Washington Latin Public Charter School property, see § 2 of the Washington Latin Public Charter School Campus Property Tax Exemption Emergency Act of 2012 (D.C. Act 19-595, January 12, 2013, 60 DCR 997).

Legislative History of Law Law 19-196. Law 19-196, the "Jobs for D.C. Residents Amendment Act of 2007", was introduced in Council and assigned Bill No. 19-577. The Bill was adopted on first and second readings on July 7, 2012, and Sept. 19, 2012, respectively. Signed by the Mayor on Oct. 4, 2012, it was assigned Act No. 19-467 and transmitted to Congress for its review. D.C. Law 19-196 became effective on Dec. 11, 2012.

Editor's Notes Section 3 of D.C. Law 19-196 provided that the act shall apply as of September 20, 2011.

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