Volume 85 · 843
Private Law 92–23
To exempt from taxation by the District of Columbia certain property in the District of Columbia which is owned by the Supreme Council (Mother Council of the World) of the Inspectors General Knights Commanders of the House of the Temple of Solomon of the Thirty-third Degree of the Ancient and Accepted Scottish Rite of Free Masonry of tile Southern Jurisdiction of the United States of America.
Approved August 13, 1971
Statutory text
AN ACT
To exempt from taxation by the District of Columbia certain property in the District of Columbia which is owned by the Supreme Council (Mother Council of the World) of the Inspectors General Knights Commanders of the House of the Temple of Solomon of the Thirty-third Degree of the Ancient and Accepted Scottish Rite of Free Masonry of tile Southern Jurisdiction of the United States of America.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That
subject to the provisions of subsection (b), the property in the District of Columbia described in subsection (c) and owned by the Supreme Council (Mother Council of the World) of the Inspectors General Knights Commanders of the House of the Temple of Solomon of the Thirty-third Degree of the Ancient and Accepted Scottish Rite of Free Masonry of the Southern Jurisdiction of the United States of America (hereafter in this section referred to as the “Supreme Council”) shall be exempt from taxation by the District of Columbia.
The property described in subsection (c) shall be exempt from taxation by the District of Columbia so long as that property is owned by the Supreme Council and is used in carrying on its purposes and activities and is not used for any commercial purposes. The provisions of section 2 of the Act entitled “An Act to define the real property exempt from taxation in the District of Columbia”, approved December
24, 1942 (D.C. Code, sec. 47–801b), shall apply with respect to the property made exempt from taxation by this section, and the Supreme Council shall make the reports required by section 3 of that Act (D.C. Code, sec. 47–801c) and shall have the appeal rights provided by section 5 of that Act (D.C. Code, sec. 47–801e).
The property referred to in subsection (a) is as follows:
Lots 86 to 97, lot 100, and parts of lots 98 and 99 in M. D, and H. J. Biddle’s subdivision of lots in square 192, as per plat recorded in the Office of the Surveyor for the District of Columbia in liber 18 at folio 65; also part of the alley closed as shown on a plat recorded in said surveyor’s office in liber 40 at folio 130, all described in one parcel as follows: Beginning at the northwest corner of said square and running thence south along 16th Street 217.50 feet to the north line of a 15 feet wide, public alley and the southwest corner of said lot 86; thence east along said alley 196.50 feet; thence 86.50 feet north to a point in the south line of said lot 96, distant 15.50 feet west of the southeast corner of said lot; thence east to the southeast corner of said lot 96; thence north 131 feet to north “S” Street; thence west 212 feet to the place beginning; being now known for purposes of assessment and taxation as lot 800 in square 192.
Lots 40, 41, and 42 in Thomas Tyrrell’s subdivision of original lot 14 in square 192, as per plat recorded in the said surveyor’s office in liber J. H.K. at folio 383.
Lot 28 in William S. Roose’s subdivision of lots in square 192, as per plat recorded in the said surveyor’s office in liber J. H. K. at folio 135.
Lots 105 and 106 in Jesse W. Rawlings subdivision of lots in square 192, as per plat recorded in the said surveyor’s office in liber 47 at folio 173.
Lots 22 to 26 inclusive in William S. Roose’s subdivision of lots in square 192, as per plat recorded in said surveyor’s office in liber J. H. K. at folio 135; said land being now taxed as lot 808 in square 192.
The alley closed as shown on plat recorded in the said surveyor’s office in liber 157 at folio 24, and now known for the purposes of assessment and taxation as lot 819 in square 192.
Sec. 2.
The first section of this Act shall apply with respect to taxable years beginning after June 30, 1971.
Approved August 13, 1971.