(a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title 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.