§ 47-4650. International House of Pancakes Restaurant #3221 Tax Exemption Clarification.

Current through October 23, 2012

The real property described as Lot 819, in Square 5912 , known as the International House of Pancakes Restaurant #3221, owned by CHR, LLC, and leased to Fathers and Sons, LLC, shall be exempt from the tax imposed by Chapter 8 of this title for the period beginning October 1, 2007, and ending September 7, 2009. The tax exemption pursuant to this section shall be in addition to, and not in lieu of, any other tax relief or assistance from any other source applicable to the International House of Pancakes Restaurant located at the real property described as Lot 819, Square 5912.

                
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(Apr. 8, 2011, D.C. Law 18-370, § 732(b), 58 DCR 1008.)

HISTORICAL AND STATUTORY NOTES

Emergency Act Amendments

For temporary (90 day) addition of § 47-4650, see § 732(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).

Legislative History of Laws

For history of Law 18-370, see notes under § 47-143.

Miscellaneous Notes

Short title: Section 731 of D.C. Law 18-370 provided that subtitle D of title VII of the act may be cited as "IHOP Restaurant #3221 Tax Exemption Clarification Act of 2010".