(a) The portion of the following real property used for kitchen or feeding facilities shall be exempt from real property taxation so long as the real property is owned by the United House of Prayer for All People, a tax-exempt organization, and the remainder of the real property is used for its tax-exempt purposes:
(1) Lot 0116, Square 0448, located at 601 M Street, N.W.;
(2) Lot 0987, Square 5861, located at 1123 Howard Road, S.E.;
(3) Lot 0168, Square 1026, located at 1314 H Street, N.E.;
(4) Lot 0034, Square 5325, located at 215 51st Street, S.E.; and
(5) Lot 0109, Square 0442, located at 1717 7th Street, N.W.
(b) The real property tax exemption under subsection (a) of this section shall be subject to the provisions of §§ 47-1005, 47-1007, and 47-1009.
CREDIT(S)
(Dec. 2, 2011, D.C. Law 19-51, § 2(b), 58 DCR 8949.)
HISTORICAL AND STATUTORY NOTES
Emergency Act Amendments
For temporary (90 day) addition of section, see § 2(b) of Old Naval Hospital Real Property Tax Exemption Emergency Act of 2011 (D.C. Act 19-241, December 15, 2011, 58 DCR 11019).
For temporary (90 day) repeal of section 3 of D.C. Law 19-51, see § 7002 of Fiscal Year 2013 Budget Support Emergency Act of 2012 (D.C. Act 19-383, June 19, 2012, 59 DCR 7764).
For temporary (90 day) repeal of section 3 of D.C. Law 19-51, see § 7002 of Fiscal Year 2013 Budget Support Congressional Review Emergency Act of 2012 (D.C. Act 19-413, July 25, 2012, 59 DCR 9290).
Legislative History of Laws
Law 19-51, the “United House of Prayer for All People Real Property Tax Exemption Act of 2011”, was introduced in Council and assigned Bill No. 19-295, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on July 12, 2011, and September 20, 2011, respectively. Signed by the Mayor on October 11, 2011, it was assigned Act No. 19-181 and transmitted to both Houses of Congress for its review. D.C. Law 19-51 became effective on December 2, 2011.
Miscellaneous Notes
Section 3 of D.C. Law 19-51 provides:
“ Sec. 3. Applicability.
“This act shall apply as of March 1, 2011 upon the inclusion of its fiscal effect in an approved budget and financial plan. ”