4082359 Resolution 19-693, "Samuel J. Simmons NCBA Estates No. 1 Limited Partnership Real Property Tax Relief Emergency Declaration Resolution of 2012"

A RESOLUTION

                                                        

19-693  

 

IN THE COUNCIL OF THE DISTRICT OF COLUMBIA

 

November 15, 2012

 

 

To declare the existence of an emergency with respect to the need to provide equitable real property tax relief for property owned by the Samuel J. Simmons NCBA Estates No. 1 Limited Partnership.

 

            RESOLVED, BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this resolution may be cited as the “Samuel J. Simmons NCBA Estates No. 1 Limited Partnership Real Property Tax Relief Emergency Declaration Resolution of 2012”.

 

Sec. 2. (a)  On November 9, 2010, the Council passed emergency legislation providing equitable real property tax relief for property owned by the Samuel J. Simmons NCBA Estates No. 1 Limited Partnership by forgiving real property taxes, penalties, and interest assessed against the property.  The emergency legislation expired on February 15, 2011.

(b)  Permanent legislation was passed by the Council on November 23, 2010, and became law on March 12, 2011.

(c)  A gap of roughly one month existed between the expiration of the emergency legislation and the effectiveness of the permanent law.  The gap in legislative coverage has caused the property to be liable to taxation in the amount of approximately $11,000. 

(d)  The permanent bill was funded by the fiscal year 2013 budget, which also covered fiscal years 2011, 2012, and 2013.  The time period between the expiration of the emergency legislation and effective date of the permanent legislation was also funded by the fiscal year 2013 budget. 

(e)  Without legislation by the Council providing equitable real property tax relief during the time period mentioned above, Samuel J. Simmons NCBA Estates No. 1 Limited Partnership will remain liable for property taxes assessed during that period.

 

Sec. 3.  The Council of the District of Columbia determines that the circumstances

enumerated in section 2 constitute emergency circumstances making it necessary that the

Samuel J. Simmons NCBA Estates No. 1 Limited Partnership Real Property Tax Relief Emergency Act of 2012 be adopted after a single reading.

 

Sec. 4.  This resolution shall take effect immediately.