The Urban Institute tax rebate.
(a)If The Urban Institute leases and occupies a building…#
(a) If The Urban Institute leases and occupies a building or a portion of a building that is subject to real property taxation under Chapter 8 of this title , The Urban Institute shall receive a rebate of its proportionate share of the real property tax paid with respect to the building, if:
(1) It is liable under the lease for its proportionate share of the real property tax;
(2) It applies for the rebate of real property tax by September 15 of the calendar year in which the tax was payable as provided under § 47-811 ; and
(3) The real property tax was paid.
(b)The rebate shall be the amount of the portion of the…#
(b) The rebate shall be the amount of the portion of the real property tax that was paid, either directly or indirectly, by The Urban Institute under its lease with the lessor.
(c)The application for the rebate shall include:#
(c) The application for the rebate shall include:
(1) A copy of the lease with the lessor; and
(2) Documentation that the tax has been paid.