{"data":{"id":"us-dc/d.c.-code-47-4664","jurisdiction":"us-dc","citation":"D.C. Code § 47-4664","heading":"Whitman-Walker Clinic, Inc.; Lot 129, Square 241.","body":"(a)\nReal property taxes paid with respect to Lot 129, Square 241 shall be rebated to the Whitman-Walker Clinic, Inc. (“WWC”), to the extent of WWC’s proportionate share of the real property tax incurred if:\n(1)\nThe WWC is liable under the lease for its proportionate share of the real property tax;\n(2)\nThe WWC applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811; and\n(3)\nThe real property tax was paid.\n\n(b)\nThe rebate shall be the amount of the real property tax passed through to WWC under a lease with the lessor that was paid, directly or indirectly, by WWC.\n\n(c)\nThe application for the rebate shall include:\n(1)\nA copy of the lease with lessor; and\n(2)\nDocumentation that the real property tax has been paid.\n\n(d)\nIf a proper application as required by this section has been submitted, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same calendar year.\n\n(e)\nThe rebate provided pursuant to this section shall apply beginning with tax year 2015.\n\n(f)\nThe rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to WWC under any District or federal program.","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/47-4664","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"8b3654151cff77e6b18d247226d0abf53b94164ed62bc56891846b43dbef89ac","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4663","next":"us-dc/d.c.-code-47-4665"},"notice":"GroundRules: Original legal text. Not legal advice."}