§ 47–4660. GALA Hispanic Theatre; Lot 79, Square 2837.

(a) The real property taxes paid with respect to Square 2837, Lot 0079 shall be rebated to Grupo de Artistas Latinoamericanos, G.A.L.A., Inc., also known as the GALA Hispanic Theatre ("GALA"); provided, that:

(1) GALA is liable under the lease for its proportionate share of the real property tax;

(2) During the applicable tax year, GALA actually occupies the space in the building in Square 2837, Lot 0079 that it has leased from the lessor

(3) Except as provided in subsection (e) of this section, GALA 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

(4) The real property tax was paid.

(b) The rebate shall be the amount of the portion of the real property tax that was paid, directly or indirectly, by GALA under its lease with the lessor; provided, that this amount shall not exceed the extent of GALA's proportionate share of the real property tax incurred as reasonably allocated in relation to the net rentable area of the leased space.

(1) A copy of the lease with lessor;

(2) A description of the real property's total net rentable area and the portion leased to GALA; and

(3) Documentation that the real property tax has been paid.

(d) If a proper application has been made, the Chief Financial Officer shall rebate the tax on or before December 31 of the same calendar year in which the tax was paid.

(e) The rebate provided by this section shall be available for tax years beginning after September 30, 2024; except, that GALA may, on or before September 15, 2025, apply for a rebate of its proportionate share of real property tax that it paid with respect to tax year 2024, and, if a proper application has been made and GALA meets the eligibility criteria provided in this section, the Chief Financial Officer shall rebate such amount on or before December 31, 2025.

(f) The rebate provided pursuant to this section shall be in addition to, and not in lieu of, any other tax, financial, or development incentive, or tax credit, or any other type of incentive provided to GALA under any District or federal program.

(Dec. 24, 2013, D.C. Law 20-61, § 7072(b), 60 DCR 12472; Sept. 18, 2024, D.C. Law 25-217, § 7252, 71 DCR 9990.)

Emergency Legislation

For temporary (90 days) addition of this section, see § 7072 of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).

For temporary (90 days) addition of this section, see § 7072 of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).

Short Title

Section 7071 of D.C. Law 20-61 provided that Subtitle G of Title VII of the act may be cited as the “GALA Hispanic Theatre Real Property Tax Abatement Act of 2013”.

Editor's Notes

Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.