District of Columbia § 47-4674 D.C. Central Kitchen, Inc., Lot 0010, Square 0613.

District of Columbia Statutes

§ 47-4674 — D.C. Central Kitchen, Inc., Lot 0010, Square 0613.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 46 Special Tax Incentives.

(a)Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:

(1)DCCK is liable under its leases for its proportionate share of the real property tax;

(2)DCCK applies for the rebate of real property tax by September 15 of the year in which the tax was payable as provided under § 47-811 ; and

(3)The real property tax was paid.

(b)The rebate shall be the amount of the real property tax passed through to DCCK under one or more leases with the lessor that was paid, directly or indirectly, by DCCK.

(c)The applicatio

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(a) Subject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. ("DCCK"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:

(1) DCCK is liable under its leases for its proportionate share of the real property tax;

(2) DCCK applies for the rebate of real property tax by September 15 of the year in which the tax was payable as provided under § 47-811 ; and

(3) The real property tax was paid.

(b) The rebate shall be the amount of the real property tax passed through to DCCK under one or more leases with the lessor that was paid, directly or indirectly, by DCCK.

(c) The application for the rebate shall include:

(1) Copies of its leases with lessor; and

(2) Documentation that the real property tax has been paid.

(d) If a proper application as required by this section has been submitted and approved, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same year.

(e) Upon [October 1, 2021], the rebate provided pursuant to this section shall apply beginning with Tax Year 2022.

(f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, tax credit, or any other type of incentive provided to DCCK under any District or federal program.

District of Columbia § 47-4674 (D.C. Central Kitchen, Inc., Lot 0010, Square 0613.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.