To amend Chapter 10 of Title 47 of the District of Columbia Official Code to provide real property tax relief for Lots 805, 806, 808, 816, and 817 in Square 509 owned by Africare.
BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Africare Real Property Tax Relief Act of 2018".
Note § [47-1099.02]
Sec. 2. Chapter 10 of Title 47 of the District of Columbia Official Code is amended as follows:
(a) The table of contents is amended by adding a new section designation to read as follows:
"47-1099.01. Africare Real Property; Lots805, 817, 816, 808, and 806, Square 509.
New § [47-1099.02]
(b) A new section 47-1099.01 is added to read as follows:
"Sec. 47-1099.01. Africare Real Property; Lots 805, 817, 816, 808, and 806, Square 509.
"(a) The real property located at 440 R Street, N.W., 430 R Street, N.W., 428 R Street, N.W., 426 R Street, N.W., and 424 R Street, N.W., described, respectively, as Lots 805, 817, 816, 808, and 806, , in Square 509 shall be exempt from real property taxation so long as the real property is owned by Africare, a District of Columbia nonprofit corporation, or a subsidiary of Africare, and is used for the purposes and activities of Africare and is not used for any commercial purpose.".
Sec. 3. The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against Lots 805, 817, 816, 808, and 806, Square 509 beginning with the tax year beginning October 1, 2013, through the end of the month following the effective date of this act be forgiven and that any payments made for this period be refunded to the person who made the payments.
Sec. 4. Applicability.
(a) This act shall apply upon the date of inclusion of its fiscal effect in an approved budget and financial plan.
(b) The Chief Financial Officer shall certify the date of the inclusion of the fiscal effect in an approved budget and financial plan, and provide notice to the Budget Director of the Council of the certification.
(c)(1) The Budget Director shall cause the notice of the certification to be published in the District of Columbia Register.
(2) The date of publication of the notice of the certification shall not affect the applicability of this act.
Sec. 5. Fiscal impact statement.
The Council adopts the fiscal impact statement in the committee report as the fiscal impact statement required by section 4a of the General Legislative Procedures Act of 1975, approved October 16, 2006 (120 Stat. 2038; D.C. Official Code § 1-301.47a).
Sec. 6. Effective date.
This act shall take effect following approval by the Mayor (or in the event of veto by the Mayor, action by the Council to override the veto), a 30-day period of congressional review as provided in section 602(c)(1) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code § 1-206.02(c)(1)), and publication in the District of Columbia Register.