2020 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 10 - Property Exempt from Taxation
§ 47-1099.02. Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509
(a) The real property located at 440 R Street, N.W., 430 R Street, N.W., 428 R Street, N.W., 426 R Street, N.W., and 424 R Street, N.W., described, respectively, as Lots 805, 817, 816, 808, and 806, , in Square 509 shall be exempt from real property taxation so long as the real property is owned by Africare, a District of Columbia nonprofit corporation, or a subsidiary of Africare, and is used for the purposes and activities of Africare and is not used for any commercial purpose.
(Mar. 29, 2018, D.C. Law 22-79, § 2, 65 DCR 1563.)
ApplicabilitySection 7027 of D.C. Law 22-168 repealed section 4 of D.C. Law 22-79 amending the applicability restriction impacting this section. Therefore the creation of this section by D.C. Law 22-79 has been implemented.
Applicability of D.C. Law 22-79: § 4 of D.C. Law 22-79 provided that the creation of this section by § 2 of D.C. Law 22-79 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.
Editor's NotesThis section was added by D.C. Law 22-79 as § 47-1099.01, which already existed at the time, so this section has been designated as § [47-1099.02] in this codified version.
