Code of the District of Columbia

§ 10–1103.04. Annual payment required; refunds.

(a) Except as provided in subsections (d) and (d-1) of this section, the owner of property abutting public space in which any vault is located, as such owner may be recorded in the real estate assessment records of the District, shall pay the rent established in accordance with this part for such vault and any charges levied under § 10-1103.07(a). Such rent and charges shall be payable annually for the vault rent year and shall be payable in full on or before the later of 30 days after the date the vault rent bill was mailed or September 15 of the vault rent year. In the case of vaults constructed between July 1st and January 1st of any year, one-half of the annual rent for any such vault, shall be payable in full prior to the 1st of January immediately following the completion of such vault. In the case of vaults constructed between January 1st and July 1st of the succeeding year, no rent shall be charged for any vault completed within such period, but the owner of the property abutting the public space in which such vault is located shall, prior to the 1st of July immediately following the completion of any such vault, pay in full the annual rent for such vault, for the rental year commencing on such July 1st. Interest at the rate of 1 per centum for each month or part thereof shall be charged in every case in which rent is not paid on or before the date on which any payment required by this section shall become due.

(b) In the event the Mayor requires or allows any person using subsurface public space under the authority of this part to vacate, voluntarily or involuntarily, all or part of any space for which rent has been paid, the Mayor is authorized to refund so much of such prepaid rent as may be represented by the amount of space so vacated and by the length of time remaining in the period for which rent was paid; provided, that the Mayor may deduct from such prepayment any amount due the District in compensation for expenses to the District in connection with the use or abandonment of said space.

(c) Each level of a vault shall be treated as a separate vault for purposes of computing annual rent. Annual rental shall be computed on the basis of the assessed value (“A.V.”) per square foot of the abutting land multiplied by the area of the vault level in square feet (“Area”) multiplied by a utilization factor (“U.F.”), otherwise expressed as (A.V.) x (Area) x (U.F.).

The utilization factors shall be:

(1) First Level: One and two-tenths percent (1.2%);

(2) Each Level Thereafter: Three-tenths of one percent (0.30%).

(c-1) Notwithstanding subsection (c) of this section, rent per fuel oil tank shall be $100; provided, that the Council may adjust the amount of rent per fuel oil tank pursuant to § 10-1104.01.

(d)(1) Notwithstanding subsection (a) of this section, an owner of property, including air rights, abutting public space occupied by a vault constructed under the portions of F Street, N.W., and G Street, N.W., between 2nd Street, N.W., and 3rd Street, N.W., and the portions of 2nd Street, N.W., and 3rd Street, N.W., between F Street, N.W., and G Street, N.W., shall not be required to pay the rent required by subsection (a) of this section during the period described in paragraph (2) of this subsection if:

(A) The vault abuts and is constructed as part of the improvements constructed pursuant to the land disposition agreement to be entered into pursuant to the Center Leg Freeway (Interstate 395) Fee and Air Rights Disposition Emergency Approval Resolution of 2007, effective July 10, 2007 (Res. 17-291; 54 DCR 7461) (“Center Leg improvements”);

(B) The owner (or a previous owner) has reconstructed F Street, N.W., and G Street, N.W., between 2nd Street, N.W., and 3rd Street, N.W. (“reconstructed streets”) in accordance with the standards and specifications of the District Department of Transportation and at no cost to the District; and

(C) The owner agrees to maintain the reconstructed streets at no cost to the District.

(2) A rent waiver granted under this subsection shall commence on the date that the Mayor accepts the reconstructed streets and shall terminate 14 calendar days after the date of a determination by that Mayor that:

(A) The Center Leg improvements have been substantially rebuilt or demolished for reasons other than fire, collapse, explosion, or act of God;

(B) The owner has failed to maintain the reconstructed streets in a safe condition and at no cost to the District, after such notice and opportunity to cure, if any, as may be provided in the permit; or

(C) The owner has violated a condition under which its vault construction permit was issued, after such notice and opportunity to cure, if any, as may be provided in the permit.

(3) Any vault serving, in whole or in part, real property exempt from taxation under § 47-1002(19) shall be exempt from vault rent.

(4) Any vault serving, in whole or in part, real property located at Square 287, Lot 812 shall be exempt from vault rent.

(d-1) Notwithstanding subsection (a) of this section, the owner of Lot 1 in Square 1048-S (“property”) shall not be required to pay the rent required by subsection (a) of this section for any vault occupying the Virginia Avenue right-of-way abutting the property and constructed after July 23, 2010.

(e) The owner shall have at least 30 days from the date of issuance of a bill to pay the rent.


(Oct. 17, 1968, 82 Stat. 1159, Pub. L. 90-596, title III, § 305; Mar. 2, 2007, D.C. Law 16-192, § 6013(c), 53 DCR 6899; Oct. 22, 2008, D.C. Law 17-253, § 3, 55 DCR 9270; Dec. 24, 2008, D.C. Law 17-284, § 2(b), 55 DCR 11983; July 23, 2010, D.C. Law 18-198, § 4, 57 DCR 4528; Jan. 12, 2012, D.C. Law 19-78, § 2, 58 DCR 10102; Feb. 26, 2015, D.C. Law 20-155, § 6002(d), 61 DCR 9990; Oct. 8, 2016, D.C. Law 21-160, § 7162, 63 DCR 10775.)

Prior Codifications

1981 Ed., § 7-1010.

1973 Ed., § 7-911.

Effect of Amendments

D.C. Law 16-192 added subsec. (c).

D.C. Law 17-253, in subsec. (a), inserted “Except as provided in subsec. (d) of this section,”; and added subsec. (d).

D.C. Law 17-284, in subsec. (c), substituted “One and two-tenths percent (1.2%)” for “One and eight-tenths percent (1.8%)” and “Three-tenths of one percent (0.30%)” for “Forty-fifth of one percent (0.45%)”; and added subsec. (e).

D.C. Law 18-198, in subsec. (a), substituted “Except as provided in subsections (d) and (d-1) of this section” for “Except as provided in subsection (d) of this section”; and added subsec. (d-1).

D.C. Law 19-78 would have added subsec. (d)(3).

The 2015 amendment by D.C. Law 20-155, effective Feb. 26, 2015, and applicable July 1, 2015, in (a), substituted “shall pay the rent established in accordance with this part for such vault and any charges levied under § 10-1103.07 (a)” for “shall pay the rent established in accordance with this part for such vault” in the first sentence, and rewrote the second sentence; deleted the former second sentence in (c), which read “Fuel oil tanks shall be considered as single level vaults”; and added (c-1).

Applicability

Section 7004 of D.C. Law 21-160 repealed section 4 of D.C. Law 19-78. Therefore the changes made to this section by D.C. Law 19-78 have been given effect.

Applicability of D.C. Law 19-78: § 4 of D.C. Law 19-78 provided that the change made to this section by § 2 of D.C. Law 19-78 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Emergency Legislation

For temporary (90 day) amendment of section, see § 6013(c) of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).

For temporary (90 day) amendment of section, see § 6013(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).

For temporary (90 day) amendment of section, see § 6013(c) of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).

For temporary (90 day) amendment, see § 2(b) of Public Space Rental Fees Emergency Amendment Act of 2008 (D.C. Act 17-460, July 28, 2008, 55 DCR 8729).

For temporary (90 day) addition, see § 2(c) of Public Space Rental Fees Emergency Amendment Act of 2008 (D.C. Act 17-460, July 28, 2008, 55 DCR 8729).

For temporary (90 days) amendment of this section, see §§ 6002(d) and 6003(a) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).

For temporary (90 days) amendment of this section, see §§ 6002(d) and 6003 of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).

For temporary (90 days) amendment of this section, see §§ 6002(d) and 6003 of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).

Temporary Legislation

Section 2(b) of D.C. Law 17-263, in subsec. (c), substituted “One and two-tenths percent (1.2%)” for “One and eight-tenths percent (1.8%)” and “Three-tenths of one percent (0.30%)” for “Forty-fifth of one percent (0.45%)”; and added subsec. (d) to read as follows: “(d) The owner shall have at least 30 days from the date of issuance of a bill to pay the rent.”.

Section 2(c) of D.C. Law 17-263 added a section to read as follows:

“Sec. 305a. Overpayments.

“(a) If there is a payment of a rent that results in an overpayment, the overpayment shall be credited against other rent periods owed.

“(b) The Mayor shall refund the rent payment less any other rent owing; provided, that the refund shall not be allowed after 3 years from the date the rent payment was made.

“(c) The owner may file a claim for a refund in the manner prescribed by the Mayor.

“(d) The District shall pay interest on the overpayment beginning 90 days after the receipt of the claim for refund; provided, that for the rent originally due on June 30, 2008, interest on the overpayment shall not accrue before 180 days from the receipt of the claim for refund.

“(e) The interest payable by the District under subsection (d) of this section shall be at the rate provided in D.C. Official Code § 47-3310(c).

“(f) The Mayor shall issue a final decision concerning the claim for a refund within 180 days from the date that the claim was filed. The owner may, within 45 days from either the date of the final decision or the expiration of the 180 days if no final decision issues, file suit in the Superior Court of the District of Columbia in the same manner and to the same extent as provided in D.C. Official Code §§ 47-3303 and 47-3304; provided, that the rent, including any interest, shall have first been paid.”

Section 6(b) of D.C. Law 17-263 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Section 3 of D.C. Law 19-78 provided that the Council of the District of Columbia orders that all vault rentals, interest, penalties, fees, and other related charges assessed with respect to vaults serving, in whole or in part, real property exempt from real property taxation under § 47-1002(19) that are unpaid as of January 12, 2012, be forgiven

Section 6003 of D.C. Law 20-155 provided that §§ 6002(a), (c), (d), (e), and (f) of the act shall apply as of July 1, 2015.

Change in Government

This section originated at a time when local government powers were delegated to the District of Columbia Council and to a Commissioner of the District of Columbia. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.