D.C. Code § 47-1088

Current through codified legislation effective September 4, 2024
Section 47-1088 - Meridian Public Charter School - Harrison Campus Property; Lot 814, Square 235
(a) The real property located at 2120 13th Street, N.W., Washington, D.C., and described as Lot 814, Square 235, shall be exempt from real property taxation and possessory interest taxation so long as the real property continues to be owned or occupied under a ground lease by Meridian Public Charter School or Meridian-Harrison QALICB, Inc.
(b) Any transfer, assignment, or other disposition of all or any portion of the real property described in subsection (a) of this section, including an assignment of leasehold interest in the real property or a sublease of the real property between Meridian Public Charter School and Meridian-Harrison QALICB, Inc., or a deed of trust with respect to the real property granted by Meridian Public Charter School or Meridian-Harrison QALICB, Inc., to a third party lender, shall be exempt from the tax imposed by § 42-1103 and § 47-903.

D.C. Code § 47-1088

Dec. 11, 2012, D.C. Law 19-196, § 2(b), 59 DCR 12079.

Section 3 of D.C. Law 19-196 provided that the act shall apply as of September 20, 2011.