Abatement or refund of tax assessed against exempt property

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The Commissioner of the District of Columbia, upon written application by the owner of real property, filed within 90 days from December 24, 1942, is authorized to abate any tax assessed against any real property exempted by §§ 47-1002, 47-1005, and 47-1007 to 47-1010 where such tax was assessed after January 1, 1941, or to refund any such tax within the limitations of appropriations therefor.

(Dec. 24, 1942, 56 Stat. 1091, ch. 826, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-1008.

1973 Ed., § 47-801d.

Editor's Notes

Property taxes for United House of Prayer for All People forgiven: Section 2 of D.C. Law 6-147 provided that all taxes, penalties, fees, or other charges assessed against the United House of Prayer for All People on the real property located at 1100 through 1118 McCollough Court, N.W., Washington, D.C., in Square 449, Lot 59, also known as the McCollough Paradise Gardens, for the period of July 1, 1983 to June 30, 1985, be forgiven and any payments already made be refunded.


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