2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4645 — [Reserved].

Annotations
Temporary Addition of Section. Section 2 of D.C. Law 19-245 added section 47-4645 to read as follows:
"§ 47-4645. Parkside Parcel E and J Mixed-Income Apartments; Lot 808, Square 5041 and Lot 811, Square 5056.
"(a) Subject to subsection (b) of this section, the real property described as Lot 808, Square 5041 and Lot 811, Square 5056, which is owned by Parkside Residential, LLC, and known as the Parkside Parcel E and J Mixed-Income Apartments, shall be allowed an annual real property tax abatement equal to the amount of the real property taxes assessed and imposed by Chapter 8 of this title of up to a total maximum amount for both lots of $600,000 per year for 10 property tax years commencing for Lot 808 and for Lot 811 at the beginning of the first month following the date the lot is issued a final certificate of occupancy ('commencement date') and ending for each lot at the end of the 10th full real property tax year following the lot's commencement date.
"(b) The real property tax abatement authorized by this section shall expire for the lot, or lots, whichever the case may be, that has not been issued a final certificate of occupancy by September 20, 2018, and an abatement pursuant to this section shall not be allowed.
"(c) Notwithstanding any other provision of law and provided that the final certificate of occupancy is issued on or before September 20, 2018, upon the issuance of a final certificate for Lot 808 or Lot 811, any fees or deposits charged to and paid by Parkside Residential, LLC, related to that lot for the development of Parkside Parcel E and J Mixed- Income Apartments, including private space or building permit fees or public space permit fees ('related fees'), shall be refunded and any prospective related fees forgiven.
"(d) The tax abatements and fees and deposits exemptions provided pursuant to 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 Parkside Parcel E and J Mixed-Income Apartments."
Section 3 of D.C. Law 19-245 provided that the act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan, as certified by the Chief Financial Officer to the Budget Director of the Council in a certification published by the Council in the District of Columbia Register.
Section 5(b) of D.C. Law 19-245 provided that the act shall expire after 225 days of its having taken effect.

Emergency Legislation. For temporary addition of section, see § 2 of the Parkside Parcel E and J Mixed-Income Apartments Tax Abatement Emergency Act of 2012, (D.C. Act 19-556, December 2, 2012, 59 DCR 14782).