§ 10–1504. Establishment of special taxing district.

DC Code § 10–1504 (2019) (N/A)
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(a) The R13BA shall be a special taxing district.

(b) All sales tax revenues generated from commercial enterprises within the R13BA, all taxes on any real property, except for the real property special tax set aside to pay debt service on general obligation bonds issued by the District of Columbia, and all payments made in lieu of taxes on any real property, which is exempt or immune from real property taxation that is leased, loaned, or otherwise made available to any person in connection with a commercial enterprise or as a residence in an amount equivalent to the tax that would be lawfully assessed if the real property were not exempt or immune from real property taxation, that are collected within the R13BA shall be applied in the following order:

(1) To fund infrastructure improvements related to a proposed development; or

(2) To be deposited in the Tobacco Settlement Trust Fund, established by subchapter II of Chapter 18 of Title 7 ("Fund") into a dedicated R13BA Health Care account to be used for the purpose of providing health care to the uninsured residents of the District.

(c) Repealed.

(Apr. 11, 2003, D.C. Law 14-300, § 5, 50 DCR 406; Feb. 6, 2004, D.C. Law 15-69, § 2(b), 50 DCR 9824.)

D.C. Law 15-69 rewrote subsec. (b); and repealed subsec. (c).

For temporary (90 day) amendment of section, see § 2(b) of Draft Master Plan for Public Reservation 13 Emergency Amendment Act of 2003 (D.C. Act 15-13, January 27, 2003, 50 DCR 1488).

For temporary (90 day) amendment of section, see § 2(b) of Draft Master Plan for Public Reservation 13 Congressional Review Emergency Amendment Act of 2003 (D.C. Act 15-273, December 18, 2003, 51 DCR 40).

For temporary (225 day) amendment of section, see § 2(b) of Draft Master Plan for Public Reservation 13 Temporary Amendment Act of 2003 (D.C. Law 15-3, May 3, 2003, law notification 50 DCR 3783).