Code of the District of Columbia

§ 47–4665.05. The Advisory Board Company — certification by the Mayor.

(a) In each year of the abatement period, the Mayor shall certify to the Office of Tax and Revenue the Property’s eligibility for the abatement set forth in § 47-4665.02. The Mayor’s certification shall include:

(1) The Company’s taxpayer identification number and the identity of any related entity that is occupying all or part of the eligible premises, including the entity’s taxpayer identification number;

(2) A description of the eligible property, by street address and square, lot, parcel, or reservation number, and a description of the eligible premises, including the floor, or floors, location, and square footage;

(3) The date of lease commencement and the term of the lease; and

(4) Any other information that the Mayor considers necessary or appropriate.

(b) Upon receiving the verifying documents from the Company, as required by subsection (a) of this section, the Mayor shall certify to the Office of Tax and Revenue by December 1 following each annual reporting date the Property’s eligibility to receive an abatement pursuant to § 47-4665.02. The Office of Tax and Revenue shall process the abatement before the first semi-annual billing of the tax year.


(Feb. 26, 2016, D.C. Law 21-71, § 2(b), 63 DCR 1.)