{"data":{"id":"us-dc/d.c.-code-47-867","jurisdiction":"us-dc","citation":"D.C. Code § 47-867","heading":"Public charter school real property tax rebate.","body":"(a)\nA public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if:\n(1)\nIt is liable under the lease for the pro rata share of the tax;\n(2)\nIt applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and\n(3)\nThe lessor paid the tax.\n\n(b)\nThe rebate shall be the amount of the portion of the tax paid by the public charter school.\n\n(c)\nThe application shall include:\n(1)\nA copy of the lease; and\n(2)\nDocumentation the tax has been paid.\n\n(d)\nIf a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 8. Real Property Assessment and Tax.","Subchapter III. Miscellaneous."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-867","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"2eeff2c144ee4d628c9ef9e812277d0533b199b8ad86675f01bc6c0f5c335091","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-866","next":"us-dc/d.c.-code-47-868"},"notice":"GroundRules: Original legal text. Not legal advice."}