2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47–1097. Naval Lodge Building, Inc.; Lot 800, Square 789

(a) The real property located at 330 Pennsylvania Avenue, S.E., described as Lot 800, Square 789 ("Property") shall be exempt from real property taxation so long as the real property is owned by the Naval Lodge Building, Inc., a District of Columbia nonprofit corporation, the Naval Lodge No. 4, F.A.A.M. ("Lodge"), or a subsidiary of the Lodge, and is used for the purposes and activities of the Lodge, and is not used for any commercial purpose, except as provided in subsection (b) of this section.

(b) Section 47-1005 shall apply to the Property exempted under this section; provided, that so long as the rent or other income generated is used for the maintenance and preservation of the property, the property or a portion thereof may be rented to another person without loss of the exemption.

(c) The owner of the Property shall make the reports required by § 47-1007 and shall have the appeal rights provided by § 47-1009.

(Oct. 21, 2015, D.C. Law 21-30, § 2(b), 62 DCR 10890.)

Section 7142 of D.C. Law 23-16 repealed section 4 of D.C. Law 21-30.

Section 7015 of D.C. Law 22-168 amended D.C. Law 21-30 revising the applicability provision. Therefore the creation of this section by D.C. Law 21-30 has been implemented as of October 1, 2018.

Applicability of D.C. Law 21-30: Section 4 of D.C. Law 21-30 provided (a) that the act shall apply upon the date of inclusion of its fiscal effect in an approved budget and financial plan; (b) that the Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan, and provide notice to the Budget Director of the Council of the certification; (c) that the Budget Director shall cause the notice of the certification to be published in the District of Columbia Register; and that the date of publication of the notice of the certification shall not affect the applicability of the act.

For temporary (90 days) repeal of applicability provision of D.C. Law 21-30, see § 7142 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).

For temporary (90 days) repeal of applicability provision of D.C. Law 21-30, see § 7142 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).

Section 3 of D.C. Law 21-30 provided that all real property taxes, interest, penalties, fees, and other related charges assessed against the real property located at 330 Pennsylvania A venue, S.E., described as Lot 800, Square 789 for the period beginning October 1, 2013 (tax year 2014) through the end of the month following October 21, 2015, shall be forgiven and that any payments made shall be refunded to the person who made the payments.