{"data":{"id":"us-dc/d.c.-code-47-1088.01","jurisdiction":"us-dc","citation":"D.C. Code § 47-1088.01","heading":"Meridian International Center.","body":"(a)\n(1)\nBeginning on  the effective date of this section, the real property designated as  Lots 806, 808, and 809 in Square 2568, known as the Meridian House  and the White-Meyer House, and Lots 2369 through 2401, 2413 through  2417, 2423, 2441, and 2442 in Square 2567, together with any improvements  and furnishings (“Property”) shall be exempt from all  taxation; provided, that the Property is:\n(A)\nOwned by the  Meridian International Center, a District of Columbia nonprofit corporation;\n(B)\nUsed for the  purposes and activities of the Meridian International Center; and\n(C)\nNot used for  any commercial purposes, except as provided in subsection (b) of this  section.\n(2)\nUse of the premises  by agencies of the United States of America or by any organization  exempt from federal income taxation shall not affect the exemption  from taxation provided for in this section.\n\n(b)\nSection 47-1005  shall apply with respect to the Property; provided, that a portion  of the Property may be rented out to another person or entity as long  as the rent or other income generated shall be used for the maintenance  and preservation of the Property.\n\n(c)\nMeridian International  Center shall comply with the reporting requirement of § 47-1007  and have the appeal rights provided by § 47-1009.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 10. Property Exempt from Taxation."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1088.01","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"86f0e6bb4a5ec5c2f61f7ea08abb209f19f349a43f06c8a89f2e6b7e9c76313b","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1088","next":"us-dc/d.c.-code-47-1089"},"notice":"GroundRules: Original legal text. Not legal advice."}