Limited tax incentive for existing establishment

1. Law
2. District of Columbia Code
3. Government Administration
4. Business and Economic Development
5. Commercial Food Store Development
6. Grocery Store Development Program
7. Limited tax incentive for existing establishment

Notwithstanding the scope of exemptions provided by § 47-3802(a), a grocery store that is located in census tract 94 on February 18, 2017, shall be eligible for the tax exemption provided pursuant to § 47-3802(a)(1) beginning with the tax year beginning October 1, 2016; provided, that the 10-year real property exemption period shall be deemed to have begun on January 1, 2015.

(Apr. 8, 2011, D.C. Law 18-353, § 201a; as added Feb. 18, 2017, D.C. Law 21-204, § 2(b), 63 DCR 15047.)

Applicability

Section 7020 of D.C. Law 22-33 repealed § 4 of D.C. Law 21-204. Therefore the creation of this section by D.C. Law 21-204 has been implemented.

Applicability of D.C. Law 21-204: § 4 of D.C. Law 21-204 provided that the creation of this section by § 2(b) of D.C. Law 21-204 is subject to the inclusion of the law’s fiscal effect in an approved budget and financial plan. Therefore that amendment has not been implemented.

Emergency Legislation

For temporary (90 days) repeal of § 4 of D.C. Law 21-204, see § 7020 of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).

For temporary (90 days) repeal of § 4 of D.C. Law 21-204, see § 7020 of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

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