District of Columbia § 47-1058 Emmaus Rehabilitation Project, lot 74 in square 366.

District of Columbia Statutes

§ 47-1058 — Emmaus Rehabilitation Project, lot 74 in square 366.

District of Columbia § 47-1058

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

Ch. 10Property Exempt from Taxation.

This text of District of Columbia § 47-1058 (Emmaus Rehabilitation Project, lot 74 in square 366.) 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 § 47-1058 (2026).

Text

The real property, described as lot 74 in square 366 in the District of Columbia, is hereby exempt from real property and transfer and deed recordation taxation so long as, and to the extent that, the same is occupied by Emmaus Services for the Aging, Inc., an organization qualifying under section 501(c)(3) of the Internal Revenue Code of 1986  , approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 501(c)(3)  ), and is used to further the tax-exempt purposes of Emmaus Services for the Aging, Inc. Any real property and transfer and deed recordation taxes paid shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.

Free access — add to your briefcase to read the full text and ask questions with AI

The real property, described as lot 74 in square 366 in the District of Columbia, is hereby exempt from real property and transfer and deed recordation taxation so long as, and to the extent that, the same is occupied by Emmaus Services for the Aging, Inc., an organization qualifying under section 501(c)(3) of the Internal Revenue Code of 1986 , approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. § 501(c)(3) ), and is used to further the tax-exempt purposes of Emmaus Services for the Aging, Inc. Any real property and transfer and deed recordation taxes paid shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.