2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4603 — Jenkins Row development project - Tax exemptions.

(a) For the purposes of this section, the term:
(1) "Developer Sponsor" means JPI Apartment Development, LP, its successors, affiliates, and assigns.
(2) "Jenkins Row project" means the acquisition, development, construction, installation, and equipping, including the financing, refinancing, or reimbursing of costs incurred therefor, of the mixed-use apartment house and garage project located on the Jenkins Row property, consisting of:
(A) Approximately a 247-unit residential condominium/apartment house;
(B) Approximately 52,000 square feet of retail space;
(C) A garage for approximately 400 to 500 cars; and
(D) Other ancillary improvements, including an associated supermarket.
(3) "Jenkins Row property" means the real property, including any improvements thereon, located in Square 1045, Lots 132, 133, 134, 135, 136, 137, 834, 835, 838, and 839 (or as the land for such lots may be subdivided into a record lot or lots or assessment and taxation lots in the future).
(b) The Jenkins Row project shall be exempt from the tax imposed by §§ 42-1102 and 47-903.
(c) The sales and rental of tangible personal property to be incorporated in or consumed in the Jenkins Row project, whether or not the sale, rental, or nature of the material or tangible personal property is incorporated as a permanent part of the Jenkins Row project or the Jenkins Row property, shall be exempt from the tax imposed by § 47-2002.
(d) (1) The Jenkins Row property shall be exempt from the tax imposed by Chapter 8 of this title.
(2) The real property tax exemption granted by paragraph (1) of this subsection shall only apply for the 10 consecutive real property tax years beginning in the tax year in which the Developer Sponsor begins development on the Jenkins Row property.
(e) The exemptions pursuant to subsections (c) and (d) of this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the Jenkins Row Project or the Jenkins Row property and shall not exceed, in the aggregate, $3 million.
(f) This section shall not prevent or restrict the Developer Sponsor from utilizing any other tax, development, or other economic incentives available to the Jenkins Row project or the Jenkins Row property, including an associated supermarket, which other tax, development, or other economic incentives shall include the supermarket tax incentives set forth in Chapter 38 of this title.

History
(Apr. 8, 2005, D.C. Law 15-294, § 2(b), 52 DCR 1476; Mar. 2, 2007, D.C. Law 16-191, § 86, 53 DCR 6794.)

Annotations
Effect of Amendments. D.C. Law 16-191, in subsec. (d), substituted "of this title" for "[of this title]" following "Chapter 8"; and, in subsec. (f), substituted "of this title" for "[of this title]" following "Chapter 38".

Emergency Legislation. For temporary (90 day) amendment of section, see § 17 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).

Legislative History of Law 15-294. Law 15-294, the "Jenkins Row Economic Development Act of 2004", was introduced in Council and assigned Bill No. 15-883, 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 January 4, 2005, it was assigned Act No. 15-690 and transmitted to both Houses of Congress for its review. D.C. Law 15-294 became effective on April 8, 2005.

Legislative History of Law 16-191. For Law 16-191, see notes following § 47-2425.