Volume 52
Public Law 75–461
To exempt the property of the Young Women’s Christian Association in the District of Columbia from national and municipal taxation.
Approved June 16, 1938
Statutory text
AN ACT
To exempt the property of the Young Women’s Christian Association in the District of Columbia from national and municipal taxation.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That all property
District of Columbia.
Tax exemption, property of Young Women’s Christian Association.
of the Young Women’s Christian Association of the District of Columbia located in the District of Columbia and occupied and used by such association for its legitimate purposes shall be exempt from all national and municipal taxation so long as such property is so occupied and used.
Sec. 2.
The Young Women’s Christian Association of the District
Remission of any accrued taxes.
of Columbia is hereby relieved from any accrued liability to the United States or the District of Columbia for taxes imposed upon any of the property of such association located in the District of Columbia for any tax period during which such property was occupied and used by such association for its legitimate purposes.
Approved, June 16, 1938.