• Current through October 23, 2012

(a) 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:

(1) It is liable under the lease for the pro rata share of the tax;

(2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and

(3) The lessor paid the tax.

(b) The rebate shall be the amount of the portion of the tax paid by the public charter school.

(c) The application shall include:

(1) A copy of the lease; and

(2) Documentation the tax has been paid.

(d) If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.

(Apr. 5, 2005, D.C. Law 15-275, § 2(b), 52 DCR 829.)


Legislative History of Laws

Law 15-275, the "Public Charter School Real Property Tax Rebate Act of 2004", was introduced in Council and assigned Bill No. 15-304, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on November 9, 2004, and December 7, 2004, respectively. Signed by the Mayor on December 29, 2004, it was assigned Act No. 15-666 and transmitted to both Houses of Congress for its review. D.C. Law 15-275 became effective on April 5, 2005.

Effective Dates

Section 7052 of D.C. Law 17-219 repealed section 3 of D.C. Law 15-275.