2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4642 — St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.
(a) The real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is:
(1) Owned and maintained by Wayne Place Senior Living Limited Partnership, or by an entity controlled, directly or indirectly, by Wayne Place Senior Living Limited Partnership;
(2) Operated as a senior living facility that provides secure and affordable housing to elderly residents of the District; and
(3) Not used for commercial purposes.
(b) Section 47-1005 shall apply with respect to the real property exempt from taxation under subsection (a) of this section.
(c) The limited partnership owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.
History
(Mar. 8, 2011, D.C. Law 18-290, § 2(b), 57 DCR 11506.)
Annotations
Legislative History of Law 18-290. Law 18-290, the "Wayne Place Senior Living Limited Partnership Real Property Tax Exemption Act of 2010", was introduced in Council and assigned Bill No. 18-505, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on October 5, 2010, and November 9, 2010, respectively. Signed by the Mayor on November 19, 2010, it was assigned Act No. 18-611 and transmitted to both Houses of Congress for its review. D.C. Law 18-290 became effective on March 8, 2011.
Short Title. Short title: Section 7121 of D.C. Law 19-21 provided that subtitle M of title VII of the act may be cited as "Wayne Place Senior Living Limited Partnership Tax Relief Amendment Act of 2011".
Editor's Notes Section 7122 of D.C. Law 19-21 repealed section 4 of D.C. Law 18-290.
Sections 3 and 4 of D.C. Law 18-290 provided:
"Sec. 3. Sunset. This act shall expire on October 31, 2021.
"Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan."
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