Capitol Hill Community Garden Land Trust; lot 30, square 1060.

Annotations

June 25, 2002, D.C. Law 14-151, § 2, 49 DCR 4244
Apr. 4, 2003, D.C. Law 14-282, § 14, 50 DCR 896
Mar. 13, 2004, D.C. Law 15-105, §§ 72(d), 83, 51 DCR 881
Apr. 5, 2005, D.C. Law 15-267, § 2, 52 DCR 471
Mar. 2, 2007, D.C. Law 16-191, § 75, 53 DCR 6794
For temporary (90 day) amendment of section, see § 8 of Finance and Revenue Technical Amendments Second Emergency Amendment Act of 2006 (D.C. Act 16-585, December 28, 2006, 54 DCR 340).
For temporary (90 day) amendment of section, see § 2 of Kings Court Community Garden Equitable Real Property Tax Relief Congressional Review Emergency Act of 2005 (D.C. Act 16-28, February 17, 2005, 52 DCR 2989).
For temporary (90 day) amendment of section, see § 2 of Kings Court Community Garden Equitable Real Property Tax Relief Emergency Act of 2004 (D.C. Act 15-619, November 30, 2004, 51 DCR 11452).
D.C. Law 16-191, in subsec. (b), inserted “of this title” following “14”.
“(c) Upon the transfer of the property described in subsection (a) of this section to the Capitol Hill Community Garden Land Trust, the property shall be exempt from all taxation so long as the same is used in carrying out the public purposes and activities of the Capitol Hill Community Garden Land Trust, and not used for commercial purposes and subject to the provisions of 47-1005, 47-1007, and 47-1009.”
“(b) The one-time transfer of the property specified in subsection (a) of this section to the Capitol Hill Community Garden Land Trust shall not be subject to the taxes or fees under chapters 9 or 14 of this title.
“(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 1060, lot 30, for the period of tax years 1997 to 2001, be forgiven, and that any payments already made for this period, as of June 25, 2002, be refunded; provided, that this property is owned, occupied, and used by the Capitol Hill Community Garden Land Trust, is available for use by the public, and not used for commercial purposes.
D.C. Law 15-267 rewrote this section which had read:
D.C. Law 15-105 validated previously made technical corrections.
D.C. Law 14-282 designated the existing text as subsec. (a); and added subsecs. (b) and (c).