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§ 47.4664 — District of Columbia Law | CourtGPT
  1. Home/
  2. Laws/
  3. District of Columbia/
  4. Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted Title]/
  5. Chapter 46 - Special Tax Incentives§ 47–4601. Lincoln Square Theater Sales and Use Tax Exemption/
  6. § 47.4664
District of Columbia Legal Code

§ 47.4664

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Whitman-Walker Clinic, Inc.; Lot 129, Square 241. (a) Real property taxes paid with respect to Lot 129, Square 241 shall be rebated to the Whitman-Walker Clinic, Inc. ('WWC'), to the extent of WWC’s proportionate share of the real property tax incurred if: (1) The WWC is liable under the lease for its proportionate share of the real property tax; (2) The WWC applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811; and (3) The real property tax was paid. (b) The rebate shall be the amount of the real property tax passed through to WWC under a lease with the lessor that was paid, directly or indirectly, by WWC. (c) The application for the rebate shall include: (1) A copy of the lease with lessor; and (2) Documentation that the real property tax has been paid. (d) If a proper application as required by this section has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year. (e) The rebate provided pursuant to this section shall apply beginning with tax year 2015.

ief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year. (e) The rebate provided pursuant to this section shall apply beginning with tax year 2015. (f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to WWC under any District or federal program. (Feb. 26, 2015, D.C. Law 20-155, § 7062(b), 61 DCR 9990.)