Statutes, codes, and regulations
District of Columbia Official Code
Division I - GOVERNMENT OF DISTRICTTitle 2 - GOVERNMENT ADMINISTRATIONChapter 12 - BUSINESS AND ECONOMIC DEVELOPMENTSubchapter VI-A - COMMERCIAL FOOD STORE DEVELOPMENT
Part B - GROCERY STORE DEVELOPMENT PROGRAM
Section 2-1212.21a - Limited tax incentive for existing establishment

D.C. Code § 2-1212.21a

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Current through codified legislation effective July 19, 2024
Section 2-1212.21a - Limited tax incentive for existing establishment

Notwithstanding the scope of exemptions provided by § 47-3802(a), a grocery store that is located in census tract 94 on February 18, 2017, shall be eligible for the tax exemption provided pursuant to § 47-3802(a)(1) beginning with the tax year beginning October 1, 2016; provided, that the 10-year real property exemption period shall be deemed to have begun on January 1, 2015.

D.C. Code § 2-1212.21a

Apr. 8, 2011, D.C. Law 18-353, § 201a; as added Feb. 18, 2017, D.C. Law 21-204, § 2(b), 63 DCR 15047.

Applicability

Section 7020 of D.C. Law 22-33 repealed § 4 of D.C. Law 21-204. Therefore the creation of this section by D.C. Law 21-204 has been implemented.

Applicability of D.C. Law 21-204: § 4 of D.C. Law 21-204 provided that the creation of this section by § 2(b) of D.C. Law 21-204 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.