§ 47-1082. The Studio Theatre housing.

Current through October 23, 2012

(a) Subject to subsection (b) of this section, the following real property described shall be exempt from taxation so long as the real property is owned by The Studio Theatre, Inc., a District of Columbia nonprofit corporation, is used for housing in support of the nonprofit activities of the theater, and is not used for any commercial purposes:

(1) Lot 208, Square 155;

(2) Lot 0094, Square 179; and

(3) Lots 2061, 2073, 2083, 2164, 2253, and 2300, Square 157.

(b) The Studio Theatre, Inc. shall make the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.

(d) Repealed.

                
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(Dec. 17, 2009, D.C. Law 18-96, § 2(b), 56 DCR 8526; Sept. 24, 2010, D.C. Law 18-223, § 7003(b), 57 DCR 6242.)

HISTORICAL AND STATUTORY NOTES

Effect of Amendments

D.C. Law 18-223 repealed subsecs. (c) and (d), which had read as follows:

"(c) Real property taxes, interest, penalties, fees, and other related charges assessed against the real properties described in subsection (a) of this section, for the period of January 1, 2005 through [December 17, 2009], shall be forgiven, and any payments made for such period shall be refunded.

"(d) The tax imposed by § 42-1103 and § 47-903 and paid by The Studio Theatre, Inc., on the real properties described in subsection (a) of this section shall be forgiven, and any payments made for such period shall be refunded."

Emergency Act Amendments

For temporary (90 day) repeal of section 3 of D.C. Law 18-96, see § 7003(a) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

For temporary (90 day) amendment of section, see § 7003(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Legislative History of Laws

Law 18-96, the "Studio Theatre Housing Property Tax Exemption and Equitable Tax Relief Act of 2009", as introduced in Council and assigned Bill No. 18-204, which was referred to the Committee on Finance and Revenue. The bill as adopted on first and second readings on September 22, 2009, and October 6, 2009, respectively. Effective without the Mayor's signature on October 21, 2009, it was assigned Act No. 18-223 and transmitted to both Houses of Congress for its review. D.C. Law 18-96 became effective on December 17, 2009.

For Law 18-223, see notes following § 47-355.05.

Miscellaneous Notes

Section 3 of D.C. Law 18-96 provides:

"This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan."

Section 7003(a) of D.C. Law 18-223 repealed section 3 of D.C. Law 18-96.