Howard University. (a) The property, real and personal, of Howard University and its subsidiaries shall be exempt from taxation so long as such property is used for the purposes set forth in the charter of the University, or for uses consistent with the educational, social, and community-oriented mission of Howard University and its subsidiaries, including for academic uses, dormitory facilities, and healthcare facilities notwithstanding that any real estate used for such purposes is leased by the University or a subsidiary to an entity exempt from tax under section 501(c)(3) of the Internal Revenue Code of 1986 or sold or contracted to be sold by the University or a subsidiary, the title to which may be in the name of the subsidiary. (b) For the purposes of this section, the term 'subsidiary' means a wholly owned entity of Howard University that would be entitled to an exemption under § 47-1002(31). (June 16, 1882, 22 Stat. 105, ch. 222, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 10, 2023, D.C. Law 24-324, § 2, 70 DCR 873.) Prior Codifications 1981 Ed., § 47-1018. 1973 Ed., § 47-811. Applicability Section 7284 of D.C. ted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 10, 2023, D.C. Law 24-324, § 2, 70 DCR 873.) Prior Codifications 1981 Ed., § 47-1018. 1973 Ed., § 47-811. Applicability Section 7284 of D.C. Law 25-217 repealed section 2 of D.C. Law 24-324 removing the applicability provision impacting this section. Therefore the amendment of this section by section 2 of Law 24-324 has been implemented. Section 7284 of D.C. Act 25-506 repealed section 2 of D.C. Law 24-324 removing the applicability provision impacting this section. Therefore the amendment of this section by section 2 of Law 24-324 has been implemented. Applicability of D.C. Law 24-324: § 5 of D.C. Law 24-324 provided that the change made to this section by § 2 of D.C. Law 24-324 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.
District of Columbia Legal Code