Woolly Mammoth Theatre Company, lot 0042 in square 0457.

The real property comprising a portion of the lot that is designated, as of October 1, 2001, as lot 0042 in square 0457 in the District of Columbia, is hereby exempt from real property and deed recordation taxation so long as, and to the extent that, the same is leased to Woolly Mammoth Theatre Company, a District of Columbia nonprofit corporation, for the construction and occupancy of the real property for the nonprofit purposes of Woolly Mammoth Theatre Company; provided, that the exemption shall be subject to the provisions of § 47-1002 as if Woolly Mammoth Theatre Company were the owner of the real property; provided further, that the effective date of the exemption shall be determined under § 47-1009(b)(2) where the date of execution of the lease shall be deemed the date the application is filed. Any paid real property and deed recordation taxes shall be refunded to the payer under the same conditions and subject to the same provisions as if the exemption were granted administratively.