Source: https://development.code.dccouncil.us/dc/council/code/sections/47-1078.html
Timestamp: 2019-04-21 06:34:33+00:00

Document:
D.C. Law Library - § 47–1078. SOME, Inc. and Affiliates Property Tax Exemption.
↪ § 47–1078. SOME, Inc. and Affiliates Property Tax Exemption.
(II) Department of Housing and Community Development compliance period.
(K) Lots 2086—2127, Square 6164, located at 730—736 Chesapeake Street, S.E., effective November 1, 2007.
(b) The properties contained in this section shall make the annual reports required by § 47-1007.
(c) The conveyance of any of the properties described in subsection (a) of this section to SOME, Inc., Affordable Housing Opportunities, Inc. or an entity controlled, directly or indirectly, by either of them shall be exempt from the tax imposed by Chapter 11 of Title 42, and the transfer of any of the properties described in subsection (a) of this section by SOME, Inc., Affordable Housing Opportunities, Inc., or an entity controlled, directly or indirectly, by either of them shall be exempt from the tax imposed by Chapter 9 of this title.
This section is referenced in § 47-1084.
D.C. Law 18-212, in the section heading, substituted “SOME, Inc.” for “So Others Might Eat, Inc.”; and rewrote subsec. (a).
The 2012 amendment by D.C. Law 19-171 substituted “this title” for “Title 47 of this District of Columbia Code” in (c).
For temporary (90 day) addition, see § 7012(b) of Fiscal Year 2009 Budget Support Emergency Act of 2008 (D.C. Act 17-468, July 28, 2008, 55 DCR 8746).
For temporary (90 day) addition, see § 2(b) of Washington Parks & People Equitable Real Property Tax Relief Emergency Act of 2008 (D.C. Act 17-489, August 4, 2008, 55 DCR 9160).
For temporary (90 day) addition, see § 2(b) of Washington Parks & People Equitable Real Property Tax Relief Congressional Review Emergency Act of 2008 (D.C. Act 17-540, October 20, 2008, 55 DCR 11421).
For temporary (90 day) amendment of section, see § 2(b) of SOME, Inc. Technical Amendments Emergency Act of 2008 (D.C. Act 17-542, October 20, 2008, 55 DCR 11426).
For temporary (90 day) repeal of section 3 of D.C. Law 17-185, see § 7023 of Fiscal Year 2010 Budget Support Second Emergency Act of 2009 (D.C. Act 18-207, October 15, 2009, 56 DCR 8234).
For temporary (90 day) repeal of section 3 of D.C. Law 17-185, see § 7023 of Fiscal Year Budget Support Congressional Review Emergency Amendment Act of 2009 (D.C. Act 18-260, January 4, 2010, 57 DCR 345).
For temporary (90 day) amendment of section, see § 2(b) of SOME, Inc., Technical Amendments Emergency Act of 2010 (D.C. Act 18-340, March 22, 2010, 57 DCR 2848).
Section 2(b) of D.C. Law 17-296 substituted “SOME, Inc.” for “So Others Might Eat, Inc.” wherever it appears; and substituted “Inc., or the property continues to be under applicable use restrictions during a federal low-income housing tax credit compliance period:” for “Inc.:”.
Section 4(b) of D.C. Law 17-296 provided that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 18-168 substituted “SOME, Inc.” for “So Others Might Eat, Inc.” wherever it appears and substituted “Housing Opportunity, Inc., or the owner is an entity (for profit or nonprofit) and the property continues to be under applicable use restrictions during a federal low-income housing tax credit compliance period or a Department of Housing and Community Development compliance period:” for “Housing Opportunity, Inc.:”.
Section 4(b) of D.C. Law 18-168 provided that the act shall expire after 225 days of its having taken effect.
“§ 47-1079. Washington Parks & People Property Tax Exemption.
“(a) The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at Square 2841, Lots 0841, 0847, 0848, and 0851, for the period of tax years 1998 to 2008, be forgiven, as of August 4, 2008; provided, that this property is owned and used by Washington Parks & People as a public park, which is available for use by the public, and not used for commercial purposes.
“(b) The one-time transfer of the property specified in subsection (a) of this section to Washington Parks & People shall not be subject to the recordation and transfer taxes and fees under Chapters 9 or 14 of this title.
“(c) Upon the transfer of the property described in subsection (a) of this section to Washington Parks & People, the property shall be exempt from all taxation so long as the same is used in carrying out the public purposes and activities of Washington Parks & People, and not used for commercial purposes, subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.”.
Section 4(b) of D.C. Law 17-276 provided that the act shall expire after 225 days of its having taken effect.
Short title: Section 7091 of D.C. Law 19-21 provided that subtitle J of title VII of the act may be cited as “SOME, Inc. and Affiliates Transfer and Recordation Exemption and Equitable Tax Relief Act of 2011”.
Section 7023 of D.C. Law 18-111 repealed section 3 of D.C. Law 17-185.

References: § 47
 § 47
 § 47
 § 47
 § 7012
 § 2
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 § 2
 § 7023
 § 7023
 § 2