District of Columbia Code Division VIII. General Laws. § 47-1061. Capitol Hill Community Garden Land Trust;  lot 0109 in square 1100.

(a) Upon the transfer of real property located at square 1100, lot 0109 to the Capitol Hill Community Garden Land Trust or to the Hill East Community Garden, the property shall be exempt from all taxation so long as the same is available for use by the public generally, not used for commercial purposes, and subject to the provisions of §§ 47-1005, 47-1007, and 47-1009 as if the exemption were granted administratively under this chapter.

(b) The one-time transfer of the property specified in subsection (a) of this section from the Capitol Hill Community Garden Land Trust to the Hill East Community Garden shall not be subject to the transfer tax imposed under Chapter 9 of this title the recordation tax imposed under Chapter 11 of Title 42, or the penalty imposed under Chapter 14 of this title.