Code of the District of Columbia

§ 47–4642. St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.

(a) The real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is:

(1) Owned and maintained by Wayne Place Senior Living Limited Partnership, or by an entity controlled, directly or indirectly, by Wayne Place Senior Living Limited Partnership;

(2) Operated as a senior living facility that provides secure and affordable housing to elderly residents of the District; and

(3) Not used for commercial purposes.

(b) Section 47-1005 shall apply with respect to the real property exempt from taxation under subsection (a) of this section.

(c) The limited partnership owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.

(Mar. 8, 2011, D.C. Law 18-290, § 2(b), 57 DCR 11506.)

Short Title

Short title: Section 7121 of D.C. Law 19-21 provided that subtitle M of title VII of the act may be cited as “Wayne Place Senior Living Limited Partnership Tax Relief Amendment Act of 2011”.

Editor's Notes

Sections 3 and 4 of D.C. Law 18-290 provided:

“Sec. 3. Sunset. This act shall expire on October 31, 2021.

“Sec. 4. Applicability. This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”

Section 7122 of D.C. Law 19-21 repealed section 4 of D.C. Law 18-290.