(a) The portion of the following real property used for kitchen or feeding facilities shall be exempt from real property taxation so long as the real property is owned by the United House of Prayer for All People, a tax-exempt organization, and the remainder of the real property is used for its tax-exempt purposes:
(1) Lot 0116, Square 0448, located at 601 M Street, N.W.;
(2) Lot 0987, Square 5861, located at 1123 Howard Road, S.E.;
(3) Lot 0168, Square 1026, located at 1314 H Street, N.E.;
(4) Lot 0034, Square 5325, located at 215 51st Street, S.E.; and
(5) Lot 0109, Square 0442, located at 1717 7th Street, N.W.
(b) The real property tax exemption under subsection (a) of this section shall be subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
(c) This section shall apply as of March 1, 2011.
(Dec. 2, 2011, D.C. Law 19-51, § 2(b), 58 DCR 8949; Dec. 24, 2013, D.C. Law 20-61, § 7014, 60 DCR 12472.)
The 2013 amendment by D.C. Law 20-61 added (c).
For temporary (90 day) repeal of section 3 of D.C. Law 19-51, see § 7002 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) repeal of section 3 of D.C. Law 19-51, see § 7002 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
For temporary addition of (c), see § 2 of the Allen Chapel A.M.E. Senior Residential Rental Project Property Tax Exemption Clarification Congressional Review Emergency Act of 2012 (D.C. Act 19-603, January 14, 2013, 60 DCR 1043).
For temporary (90 days) amendment of this section, see § 2 of the United House of Prayer for All People Real Property Tax Exemption Technical Congressional Review Emergency Act of 2013 (D.C. Act 20-57, April 23, 2013, 60 DCR 6394, 20 DCSTAT 1406).
For temporary (90 days) amendment of this section, see § 7014 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 7014 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Section 2 of D.C. Law 19-296 added a new subsection (c) to read as follows:
“(c) This section shall apply as of March 1, 2011.”
Section 4(b) of D.C. Law 19-296 provided that the act shall expire after 225 days of its having taken effect.
Section 7001 of D.C. Law 20-61 provided that Subtitle A of Title VII of the act may be cited as the “Subject to Appropriations Repealers Amendment Act of 2013”.
Section 3 of D.C. Law 19-51 provided: “ Sec. 3. Applicability. ”This act shall apply as of March 1, 2011 upon the inclusion of its fiscal effect in an approved budget and financial plan. ”
Section 3 of D.C. Law 19-51 provided that the act shall apply as of March 1, 2011, upon the inclusion of its fiscal effect in an approved budget and financial plan. According to the Office of the Budget Director, as of Feb. 15, 2012, D.C. Law 19-51 had not been funded. D.C. Law 19-51, § 3, was repealed by D.C. Law 19-168, § 7002.
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.