Section 47-867 - Public charter school real property tax rebate(a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school's pro rata share of the lessor's tax on the property if: (1) It is liable under the lease for the pro rata share of the tax;(2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and(3) The lessor paid the tax.(b) The rebate shall be the amount of the portion of the tax paid by the public charter school.(c) The application shall include: (1) A copy of the lease; and(2) Documentation the tax has been paid.(d) If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.Apr. 5, 2005, D.C. Law 15-275, § 2(b), 52 DCR 829; Dec. 13, 2017, D.C. Law 22-33, § 7232(a)(2), 64 DCR 7652.