Opinion ID: 2173263
Heading Depth: 1
Heading Rank: 2

Heading: brady hall

Text: The taxes in controversy are real property taxes assessed for the fiscal year 1975 in the amount of $5,439.69 and for fiscal year 1976 in the amount of $5,361.44. Brady Hall is a two-story residential building with a full basement. Prior to 1970, Brady Hall had been used and operated by appellee as a residence hall. Thereafter, and at the date of trial, appellee leased approximately eighty percent of the floor space to Gallaudet College for the operation of the Model Secondary School for the Deaf. Gallaudet used two floors as a residence for students in the Model School. The Model School was operated by Gallaudet under an agreement with the Secretary of Health, Education and Welfare and was not operated for private gain. A portion of the basement or approximately ten percent of Brady Hall was rented to the American Language Academy from September 1973 until September of 1975. Since September of 1975 the Academy had moved its classes from Brady Hall and had maintained only two offices in the facility. The Academy is a profitmaking educational institution that is involved in assisting foreign students, who have been accepted as students in American schools, in learning the English language. The Academy paid the appellee rent in the amount of $13,600 for each school year until September of 1975 and then paid $3,000 a year. The appellee realized a profit of $700 a year in September of 1975 and $300 a year thereafter. The remaining space in Brady Hall was used by appellee for storage which encompassed approximately ten percent of the space prior to September of 1975 and nineteen percent of the space up until trial. On these facts the trial court, questioning only that portion of the property used by the Academy for private gain, used its authority to prorate the exemption. See D.C. Code 1973, § 47-801a(j).