District of Columbia Code Division I. Government of District. § 6-1503. Tax and other development incentives for real property in economic development zones.

(1) The qualification is recommended by the Mayor and approved by the Council, by resolution;

(2) The real property is classified as Class 3 or Class 4 real property under § 47-813;

(3) The real property is used in conformity with the zoning regulations; and

(1) Identify the qualified real property by lot and square;

(2) Identify the owner or owners of the qualified real property;

(3) Identify each tax or charge to be reduced, deferred, or forgiven;

(4) State the applicable tax year or tax period for each tax or charge to be reduced, deferred, or forgiven; and

(5) State the dollar amount of each tax or charge reduction, deferral, or forgiveness.

(1) A reduction in real property taxes as provided in § 47-815(f);

(2) Deferral or forgiveness of any real property tax owed as provided in § 47-846.01;

(3) Deferral or forgiveness of any special assessment owed as provided in § 47-1202.01;

(4) Deferral or forgiveness of any cost or fee assessed to correct any condition that exists on real property in violation of law as provided in § 42-3131.01(e); and

(5) Deferral or forgiveness of any water or sanitary sewer charges due as provided in §§ 34-2407.02 and 34-2110.