2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47–1072. New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110

(a) The real property located at lots 803, 804, 805, 806, 807, and 808 in square 4110 shall be exempt from taxation so long as the property is owned by the New Columbia Community Land Trust and the property is used as a public park.

(b)(1) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lots 803, 804, 805, 806, 807, and 808 in square 4110, shall be forgiven; provided, that if the property is used or sold for any purpose other than as a public park or for the provision of affordable housing, the sum of all such unpaid real property tax and penalties and all real property taxes accruing thereafter, plus 5% interest, shall be paid to the District of Columbia from the proceeds from the sale; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts.

(2) For the purposes of this subsection, the term “affordable housing” means residential real property provided under the standards of any affordable housing program in the District of Columbia.

(c) The exemption under this section shall be subject to the provisions of §§ 47-1007 and 47-1009.

(June 16, 2006, D.C. Law 16-131, § 2(b), 53 DCR 4725.)

For temporary (90 day) addition, see § 2(b) of New Columbia Community Land Trust 22nd and Channing Streets, N.E. Tax Exemption Emergency Act of 2005 (D.C. Act 16-243, December 22, 2005, 53 DCR 266).

For temporary (90 day) addition, see § 2(b) of New Columbia Community Land Trust 20th and Channing Streets, N.E. Tax Exemption Congressional Review Emergency Act of 2006 (D.C. Act 16-328, March 23, 2006, 53 DCR 2585).

For temporary (90 day) additions, see § 1072(b) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).

Section 2(b) of D.C. Law 16-75 added § 47-1071 to read as follows: “§ 47-1071. New Columbia Community Land Trust; lots 803, 804, 805, 806, 807, and 808 in square 4110.

“(a) The real property located at lots 803, 804, 805, 806, 807, and 808 in square 4110 shall be exempt from taxation so long as the property is owned by the New Columbia Community Land Trust and the property is used as a public green space.

“(b) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lots 803, 804, 805, 806, 807, and 808 in square 4110, shall be forgiven; provided, that if the property is used or sold for any purpose other than the provision of affordable housing, the sum of all such unpaid real property tax and penalties and all real property taxes accruing thereafter, plus 5% interest, shall be paid to the District of Columbia out of the proceeds from the sale.”

Section 6(b) of D.C. Law 16-75 provided that the act shall expire after 225 days of its having taken effect.

Section 3 of D.C. Law 16-131 provided:

“Sec. 3. The Office of the Chief Financial Officer shall include the fiscal effect of this act in its February 15, 2006 revenue estimates, subject to the priorities in section 1042 of the Fiscal Year 2006 Budget Support Act of 2005, effective October 20, 2005 (D.C. Law 16-33; 52 DCR 7503).”.

Applicability of D.C. Law 16-131: Section 4 of D.C. Law 16-131, as amended by D.C. Law 17-219, § 7076, provided:

“Sec. 4. Applicability. This act shall take effect subject to:

“(1) Repealed.

“(2) The payment by the New Columbia Community Land Trust of all legal and administrative costs of the purchaser at tax sale of the property located at lots 803, 804, 805, 806, 807, and 808 in square 4110 from the tax sale of the property.”