Public charter school real property tax rebate.

A public charter school that leases a school facility from an entity subject to tax under this chapter 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: It is liable under the lease for the pro rata share of the tax; It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and The lessor paid the tax. The rebate shall be the amount of the portion of the tax paid by the public charter school. The application shall include: A copy of the lease; and Documentation the tax has been paid. If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.