§ 47–1099.04. Washington Parks & People; Lots 841, 847, 848, and 851, Square 2841.

DC Code § 47–1099.04 (2019) (N/A)
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(a) The real property located in Lots 841, 847, 848, and 851 in Square 2841 shall be exempt from real property taxation so long as the real property is owned by Washington Parks & People, a District of Columbia nonprofit corporation, and is used as a park by the public generally, as a community garden, or as a children's playground, and is not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption had been granted administratively under this chapter.

(b) All real property taxes, special assessments, liens of the District of Columbia (including Clean Cities liens), interest, penalties, fees, and other related charges assessed against real property located in Lots 841, 847, 848, and 851 in Square 2841 for the period beginning with tax year 1998 and continuing through to [September 30, 2019] shall be forgiven and any payments made during this period shall be refunded.

(Sept. 11, 2019, D.C. Law 23-16, § 7072(b), 66 DCR 8621.)

For temporary (90 days) creation of § [47-1099.05], see § 2(b) of the Children's Hospital Research and Innovation Campus Phase 1 Emergency Amendment Act of 2019 (D.C. Act 23-68, June 20, 2019, 66 DCR 7610).

For temporary (225 days) creation of [§ 47-1099.05], the Children’s Hospital real property tax exemption, see § 2 of Children's Hospital Research and Innovation Campus Phase 1 Temporary Amendment Act of 2019 (D.C. Law 23-21, Sept. 11, 2019, 66 DCR 9726).