2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 46 — SPECIAL TAX INCENTIVES
Section 47-4653 — Universal Holiness Church property tax relief.
(a) (1) The real property located at Lot 0874, Square 5877, shall be exempt from all taxation as long as this property is owned by the Universal Holiness Church and is used for religious worship and religious education and training purposes.
(2) The tax relief granted pursuant to this subsection shall be in addition to, and not in lieu of, any other tax relief or development assistance from any other source applicable to the Universal Holiness Church.
(b) All unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at Lot 0874, Square 5877, since June 1, 2009, through the first day of the month following [September 14, 2011], are forgiven, and any payment already made for this period shall be refunded.
History
(Sept. 14, 2011, D.C. Law 19-21, § 7132(b), 58 DCR 6226.)
Annotations
Legislative History of Law 19-21. For history of Law 19-21, see notes under § 47-305.02.
Short Title. Short title: Section 7131 of D.C. Law 19-21 provided that subtitle N of title VII of the act may be cited as "Universal Holiness Church Real Property Tax Relief and Exemption Act of 2011".
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