District of Columbia § 47-1054 Capitol Hill Community Garden Land Trust; lot 30, square 1060.

District of Columbia Statutes

§ 47-1054 — Capitol Hill Community Garden Land Trust; lot 30, square 1060.

District of Columbia § 47-1054

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 10Property Exempt from Taxation.

This text of District of Columbia § 47-1054 (Capitol Hill Community Garden Land Trust; lot 30, square 1060.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-1054 (2026).

Text

(a)The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at square 1060, lot 30, for the period of tax years 1997 to 2003, be forgiven, and that any payment already made for this period, as of [April 5, 2005], be refunded; provided, that this property is owned and used by the Capitol Hill Community Garden Land Trust as a community garden, which is available for use by the public, and not used for commercial purposes.

(b)The one-time transfer of the property specified in subsection (a) of this section to the Capitol Hill Community Garden Land Trust shall not be subject to the recordation and transfer taxes and fees under Chapters 9 or 14 of this title.

(c)Upon the transfer

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(a) The Council of the District of Columbia orders that all real property taxes, interest, penalties, fees, and other related charges assessed against real property located at square 1060, lot 30, for the period of tax years 1997 to 2003, be forgiven, and that any payment already made for this period, as of [April 5, 2005], be refunded; provided, that this property is owned and used by the Capitol Hill Community Garden Land Trust as a community garden, which is available for use by the public, and not used for commercial purposes.

(b) The one-time transfer of the property specified in subsection (a) of this section to the Capitol Hill Community Garden Land Trust shall not be subject to the recordation and transfer taxes and fees under Chapters 9 or 14 of this title.

(c) Upon the transfer of the property described in subsection (a) of this section to the Capitol Hill Community Garden Land Trust, the property shall be exempt from all taxation so long as the same is used in carrying out the public purposes and activities of the Capitol Hill Community Garden Land Trust, and not used for commercial purposes and subject to the provisions of §§ 47-1005 , 47-1007 and 47-1009 .

Legislative History

June 25, 2002, D.C. Law 14-151, § 2, 49 DCR 4244; Apr. 4, 2003, D.C. Law 14-282, § 14, 50 DCR 896; Mar. 13, 2004, D.C. Law 15-105, §§ 72(d), 83, 51 DCR 881; Apr. 5, 2005, D.C. Law 15-267, § 2, 52 DCR 471; Mar. 2, 2007, D.C. Law 16-191, § 75, 53 DCR 6794