District of Columbia Code Division VIII. General Laws. § 47-861. Tax abatements for the redevelopment of vacant and blighted commercial properties -- Definitions.

(1) “Class 3 property” shall have the same meaning as set forth in § 47-813(c-9)(4)(A).

(2) “Class 4 property” shall have the same meaning as set forth in § 47-813(c-9)(5)(A).

(3) “Eligible development costs” means amounts paid or incurred for construction, substantial rehabilitation, demolition of structures, or environmental remediation of an eligible property.  Eligible development costs shall not include land acquisition costs.

(4) “Eligible property” means a Class 3 or Class 4 property that:

(5) “Used for commercial purposes” means use of real property primarily for conducting any trade, business, or profession, whether for profit or not, including providing goods or services or operating as a hotel or inn.

(6) “OTR” means the Office of Tax and Revenue.