§ 47–1082. The Studio Theatre housing.

(a) Subject to subsection (b) of this section, the following real property described shall be exempt from taxation so long as the real property is owned by The Studio Theatre, Inc., a District of Columbia nonprofit corporation, is used for housing in support of the nonprofit activities of the theater, and is not used for any commercial purposes:

(1) Lot 208, Square 155;

(2) Lot 0058, Square 2664; and

(3) Lots 2061, 2073, 2083, 2164, 2253, and 2300, Square 157.

(b) The Studio Theatre, Inc. shall make the reports required by § 47-1007 and shall have appeal rights provided by § 47-1009.

(d) Repealed.

(Dec. 17, 2009, D.C. Law 18-96, § 2(b), 56 DCR 8526; Sept. 24, 2010, D.C. Law 18-223, § 7003(b), 57 DCR 6242; Sept. 18, 2024, D.C. Law 25-217, § 7272, 71 DCR 9990.)

Effect of Amendments

D.C. Law 18-223 repealed subsecs. (c) and (d), which had read as follows:

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7272 of Fiscal Year 2025 Budget Support Emergency Act of 2024 (D.C. Act 25-506, July 15, 2024, 71 DCR 8406).

For temporary (90 day) repeal of section 3 of D.C. Law 18-96, see § 7003(a) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

For temporary (90 day) amendment of section, see § 7003(b) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).

Temporary Legislation

“(c) Real property taxes, interest, penalties, fees, and other related charges assessed against the real properties described in subsection (a) of this section, for the period of January 1, 2005 through December 17, 2009, shall be forgiven, and any payments made for such period shall be refunded.

“(d) The tax imposed by § 42-1103 and § 47-903 and paid by The Studio Theatre, Inc., on the real properties described in subsection (a) of this section shall be forgiven, and any payments made for such period shall be refunded.”

Editor's Notes

Section 3 of D.C. Law 18-96 provided: “This act shall apply upon the inclusion of its fiscal effect in an approved budget and financial plan.”

Section 7003(a) of D.C. Law 18-223 repealed section 3 of D.C. Law 18-96.