{"data":{"id":"us-dc/d.c.-code-47-4642","jurisdiction":"us-dc","citation":"D.C. Code § 47-4642","heading":"St. Paul Senior Living at Wayne Place; Lot 0045, Square 6118.","body":"(a)\nThe real property described as Lot 0045, Square 6118, and currently owned by Wayne Place Senior Living Limited Partnership, a District of Columbia limited partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is:\n(1)\nOwned and maintained by Wayne Place Senior Living Limited Partnership, or by an entity controlled, directly or indirectly, by Wayne Place Senior Living Limited Partnership;\n(2)\nOperated as a senior living facility that provides secure and affordable housing to elderly residents of the District; and\n(3)\nNot used for commercial purposes.\n\n(b)\nSection 47-1005 shall apply with respect to the real property exempt from taxation under subsection (a) of this section.\n\n(c)\nThe limited partnership owner of the real property shall file the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 46. Special Tax Incentives."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-4642","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"87f4285ec328d4360dfdd90ca4236f05c34fef495a0138f3c640f7d29eeeb633","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4641","next":"us-dc/d.c.-code-47-4643"},"notice":"GroundRules: Original legal text. Not legal advice."}