District of Columbia § 47-1006 Use of property by agencies of the United States or American Red Cross.

District of Columbia Statutes

§ 47-1006 — Use of property by agencies of the United States or American Red Cross.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 10 Property Exempt from Taxation.

The use and occupancy of real property in the District of Columbia by any department, agency, or instrumentality of the United States of America, or by the American Red Cross, on a basis which does not result in the receipt of rent or income to the owner thereof within the meaning of § 47-1005 , shall not operate to terminate the tax-exempt status of such property if exempted from taxation prior to such use and occupancy; and, further, that any taxes, penalties, or interest which may be due by reason of such change in the use and occupancy of such property and unpaid on November 30, 1945, shall be abated; provided, that nothing contained in this section shall be construed as authorizing any refund of any taxes, penalties, or interest paid prior to November 30, 1945.

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The use and occupancy of real property in the District of Columbia by any department, agency, or instrumentality of the United States of America, or by the American Red Cross, on a basis which does not result in the receipt of rent or income to the owner thereof within the meaning of § 47-1005 , shall not operate to terminate the tax-exempt status of such property if exempted from taxation prior to such use and occupancy; and, further, that any taxes, penalties, or interest which may be due by reason of such change in the use and occupancy of such property and unpaid on November 30, 1945, shall be abated; provided, that nothing contained in this section shall be construed as authorizing any refund of any taxes, penalties, or interest paid prior to November 30, 1945.

District of Columbia § 47-1006 (Use of property by agencies of the United States or American Red Cross.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.