1. (a) A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if:

   1. (1) It is liable under the lease for the pro rata share of the tax;
   2. (2) It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and
   3. (3) The lessor paid the tax.
2. (b) The rebate shall be the amount of the portion of the tax paid by the public charter school.

3. (c) The application shall include:

   1. (1) A copy of the lease; and
   2. (2) Documentation the tax has been paid.
4. (d) If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.

History

Apr. 5, 2005, D.C. Law 15-275, § 2(b), 52 DCR 829

Dec. 13, 2017, D.C. Law 22-33, § 7232(a)(2)

Effective Dates

Section 7052 of D.C. Law 17-219 repealed section 3 of D.C. Law 15-275.

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7232(a)(2) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).

For temporary (90 days) amendment of this section, see § 7232(a)(2) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).