The real property described as Lots 849 and 857, Square 2084, shall be exempt from real property taxation so long as:
(1) The real property is owned by the Tregaron Conservancy, a District corporation which is exempt from federal taxes, and is used solely to further its tax-exempt purposes;
(2) The real property is not improved further (except as necessary for maintenance), is maintained as open space and parkland in a manner consistent with the real property's historical significance, and is reasonably accessible to the general public without charge or payment of a fee of any kind; and
(3) All reports required by § 47-1007 are properly made by the Tregaron Conservancy.
CREDIT(S)
(Mar. 20, 2008, D.C. Law 17-119, § 2(b), 55 DCR 1473; Apr. 8, 2011, D.C. Law 18-370, § 742(b), 58 DCR 1008.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 18-370 rewrote the section heading which had read: “Tregaron Conservancy, Tregaron Limited Partnership, and Washington International School, Lots 842 and 843, Square 2084”; and substituted “The real property described as Lots 849 and 857, Square 2084” for “The portion of real property described as Lots 842 and 843 (formerly Lot 839), Square 2084, which will be transferred from Tregaron Limited Partnership to Tregaron Conservancy,”.
Temporary Amendments of Section
Section 2(b) of D.C. Law 18-170 rewrote the section heading to read as follows: “§ 47-1077. Tregaron Conservancy, Lots 849 and 857, Square 2084.”; and substituted “The real property described as Lots 849 and 857, Square 2084,” for “The portion of real property described as Lots 842 and 843 (formerly Lot 839), Square 2084, which will be transferred from Tregaron Limited Partnership to Tregaron Conservancy,”.
Section 4(b) of D.C. Law 18-170 provides that the act shall expire after 225 days of its having taken effect.
Temporary Addition of Section
Section 2(b) of Law 17-54 added § 47-1076 to read as follows:
Ҥ 47-1076. Tregaron Conservancy, lots 842 and 843 in square 2084.
“The portion of real property described as lots 842 and 843 (formerly lot 839) in square 2084, which will be transferred from Tregaron Limited Partnership to Tregaron Conservancy, shall be exempt from real property taxation so long as the real property:
“(1) Is owned by the Tregaron Conservancy, a District corporation which is exempt from federal taxes and is used solely to further its tax-exempt purposes; and
“(2) Remains unimproved (except as necessary for maintenance), is maintained as open space and parkland in a manner consistent with the real property's historical significance, and is reasonably accessible to the general public without charge or payment of a fee of any kind.”
Section 5(b) of D.C. Law 17-54 provides that the act shall expire after 225 days of its having taken effect.
Section 2(b) of D.C. Law 17-99 added § 47-1077 to read as follows:
Ҥ 47-1077. Building Hope; Lot 802, Square 5357.
“(a) The real property, described as Lot 802, Square 5357 in the District of Columbia, is exempt from real property and recordation and transfer taxes for the period from August 21, 2006 through March 22, 2007, the period in which the property was owned by Building Hope, an organization that provides funding for public charter school facilities in the District.
“(b) All real property and transfer and recordation taxes, along with any interest, penalties, fees, and other related charges, assessed against the real property described as Lot 802, Square 5357 for the period of August 21, 2006, through March 22, 2007, shall be forgiven, and any payments made for these purposes during this period shall be refunded to the payer.”
Section 5(b) of D.C. Law 17-99 provides that the act shall expire after 225 days of its having taken effect.
Emergency Act Amendments
For temporary (90 day) addition, see § 2(b) of Tregaron Conservancy Tax Exemption and Relief Emergency Act of 2007 (D.C. Act 17-110, July 27, 2007, 54 DCR 8225).
For temporary (90 day) addition, see § 2(b) of Building Hope Real Property Tax Exemption and Equitable Property Tax Relief Emergency Act of 2007 (D.C. Act 17-159, October 18, 2007, 54 DCR 10928).
For temporary (90 day) addition, see § 2(b) of Building Hope Real Property Tax Exemption and Equitable Property Tax Relief Congressional Review Emergency Amendment Act of 2008 (D.C. Act 17-254, January 23, 2008, 55 DCR 1268).
For temporary (90 day) addition, see §§ 2(b) and 3 of Building Hope Real Property Tax Exemption and Equitable Real Property Tax Relief Congressional Review Emergency Act of 2008 (D.C. Act 17-434, July 16, 2008, 55 DCR 8266).
For temporary (90 day) addition, see § 2(b) of Tregaron Conservancy Clarification Emergency Act of 2010 (D.C. Act 18-344, March 22, 2010, 57 DCR 2856).
For temporary (90 day) amendment of section, see § 742(b) of Fiscal Year 2011 Supplemental Budget Support Emergency Act of 2010 (D.C. Act 18-694, January 19, 2011, 58 DCR 662).
Legislative History of Laws
Law 17-119, the “Tregaron Conservancy Tax Exemption and Relief Act of 2008”, was introduced in Council and assigned Bill No. 17-342 which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 11, 2007, and January 8, 2008, respectively. Signed by the Mayor on January 24, 2008, it was assigned Act No. 17-263 and transmitted to both Houses of Congress for its review. D.C. Law 17-119 became effective on March 20, 2008.
For history of Law 18-370, see notes under § 47-143.
Miscellaneous Notes
Sections 3 and 5 of D.C. Law 17-119 provide:
“Sec. 3. Transfer exempt from transfer and recordation taxes.
“The conveyance of the real property in Lots 842 and 843 (formerly Lot 839), Square 2084 from Tregaron Limited Partnership to Tregaron Conservancy and the Washington International School shall be exempt from the tax imposed by section 303 of the District of Columbia Recordation Tax Act, approved March 2, 1962 (76 Stat. 11; D.C. Official Code § 42-1103), and D.C. Official Code § 47-903.”
“Sec. 5. Inclusion in the budget and financial plan.
“This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan or a revised revenue estimate certified by the Chief Financial Officer.”
Short title: Section 741 of D.C. Law 18-370 provided that subtitle E of title VII of the act may be cited as “Tregaron Conservancy Tax Exemption Clarification Act of 2010”.