2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47–1073. Triangle Community Garden; lot 58, square 1966

(a) The real property located at lot 58, square 1966 shall be exempt from taxation so long as the real property is used as a community garden.

(b) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lot 58, square 1966, shall be forgiven and the amount necessary to redeem the real property under § 47-1361(a)(1) shall be deposited with the Chief Financial Officer on behalf of the owner; provided, that all other amounts necessary to redeem the real property under § 47-1361 are paid from any source to the Chief Financial Officer on behalf of the owner; provided further, that if the real property is used for any purpose other than as a community garden, 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; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts.

(Sept. 19, 2006, D.C. Law 16-153, § 2(b), 53 DCR 5373.)

For temporary (90 day) addition, see §§ 2(b), 3 of Triangle Community Garden Equitable Real Property Tax Exemption and Relief Act of 2006 (D.C. Act 16-330, March 23, 2006, 53 DCR 2589).

Section 2(b) of D.C. Law 16-135 added § 47-1074 to read as follows:

Ҥ 47-1074. Triangle Community Garden; lot 58, square 1966.

“(a) The real property located at lot 58, square 1966 shall be exempt from taxation so long as the real property is used as a community garden.

“(b)(1) The Council orders that all unpaid real property taxes, interest, penalties, fees, and other related charges assessed against real property located at lot 58, square 1966, shall be forgiven and the amount necessary to redeem the real property under § 47-1361(a)(1) shall be deposited with the Chief Financial Officer on behalf of the owner; provided, that all other amounts necessary to redeem the real property under § 47-1361 are paid from any source to the Chief Financial Officer on behalf of the owner; provided further, that if the real property is used for any purpose other than as a community garden, 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; provided further, that this subsection shall constitute a lien against the real property to secure the repayment of such amounts.

“(2) Any person who uses the real property as a community garden shall have standing to redeem the real property on behalf of the owner.”

Section 6(b) of D.C. Law 16-135 provided that the act shall expire after 225 days of its having taken effect.