{"data":{"id":"us-dc/d.c.-code-47-1099.15","jurisdiction":"us-dc","citation":"D.C. Code § 47-1099.15","heading":"Food \u0026 Friends, Inc.; Lot 0005, Square 3766.","body":"\n      *NOTE: This section was created by emergency legislation that will expire on September 25, 2026.*\n      \n\n(a)\nThe real property, and any improvements on the property, located at 219 Riggs Road, NE, known for tax and assessment purposes as Lot 0005, Square 3766 (\"Property\"), shall be exempt from the tax imposed by Chapter 8 of this title; provided, that the Property is owned by Food \u0026 Friends, Inc; and provided further, that Food \u0026 Friends, Inc., or any lessee of the Property, continues to use the Property to provide charitable food distribution or related services.\n\n(b)\nThis exemption, based on the square footage of the site, shall apply to 97% of the land, leaving 3% of the land in a taxable status.\n\n(c)\nThe tax exemption provided pursuant to this section shall be in addition to and not in lieu of any other tax relief or assistance from any other source applicable to Food \u0026 Friends, Inc.","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/47-1099.15","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"9b53e836de8e958f8015729cc1739b71b6162a3e441874b698be155293797b23","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1099.14","next":"us-dc/d.c.-code-47-1099.16"},"notice":"GroundRules: Original legal text. Not legal advice."}