{"data":{"id":"us-dc/d.c.-code-47-4674","jurisdiction":"us-dc","citation":"D.C. Code § 47-4674","heading":"D.C. Central Kitchen, Inc., Lot 0010, Square 0613.","body":"(a)\nSubject to subsection (b) of this section, real property taxes paid with respect to Lot 0010, Square 0613 shall be rebated to D.C. Central Kitchen, Inc. (\"DCCK\"), to the extent of DCCK's proportionate share of the real property tax incurred as reasonably allocated in relation to the assessed value of the space occupied, if:\n(1)\nDCCK is liable under its leases for its proportionate share of the real property tax;\n(2)\nDCCK applies for the rebate of real property tax by September 15 of the 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 DCCK under one or more leases with the lessor that was paid, directly or indirectly, by DCCK.\n\n(c)\nThe application for the rebate shall include:\n(1)\nCopies of its leases 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 and approved, the Chief Financial Officer shall rebate the real property tax on or before December 31 of the same year.\n\n(e)\nUpon [October 1, 2021], the rebate provided pursuant to this section shall apply beginning with Tax Year 2022.\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, tax credit, or any other type of incentive provided to DCCK 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/47-4674","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"ba2b36765193e4e2b273a6d777a1a214be44f0640e6cdb76714cd5e516ae9725","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-4673","next":"us-dc/d.c.-code-47-4675"},"notice":"GroundRules: Original legal text. Not legal advice."}