{"data":{"id":"us-dc/d.c.-code-47-4646","jurisdiction":"us-dc","citation":"D.C. Code § 47-4646","heading":"NCBA Housing Development Corporation of the District of Columbia and Samuel J. Simmons NCBA Estates No. 1 Limited Partnership; Lot 78, Square 2855.","body":"(a)\nThe real property, described as Lot 78, Square 2855 (“real property”), which will be transferred from NCBA Housing Development Corporation of the District of Columbia, a District of Columbia nonprofit corporation, to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, shall be exempt from the tax imposed by Chapter 8 of this title so long as the real property is owned by Samuel J. Simmons NCBA Estates No. 1 Limited Partnership, or its successors and assigns, and is used to provide housing for low-income and moderate-income elderly District residents.\n\n(b)\nThe exemption under subsection (a) of this section shall be subject to the provisions of §§  47-1005, 47-1007, and 47-1009.\n\n(c)\nThe conveyance of the real property from NCBA Housing Development Corporation of the District of Columbia to Samuel J. Simmons NCBA Estates No. 1 Limited Partnership shall be exempt from the tax imposed by §  42-1103 and §  47-903.","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/47-4646","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"0f9fde9ac227583ae42177699d7f07adb8abcb309bcb5906340e5fd577bd7594","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4645","next":"us-dc/d.c.-code-47-4647"},"notice":"GroundRules: Original legal text. Not legal advice."}