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D.C. Code § 47-1018

Howard University.

Official textus-dc/statcode.dccouncil.govlast amended
Summarize

# (a)

The property, real and personal, of Howard University and its subsidiaries shall be exempt from taxation so long as such property is used for the purposes set forth in the charter of the University, or for uses consistent with the educational, social, and community-oriented mission of Howard University and its subsidiaries, including for academic uses, dormitory facilities, and healthcare facilities notwithstanding that any real estate used for such purposes is leased by the University or a subsidiary to an entity exempt from tax under section 501(c)(3) of the Internal Revenue Code of 1986 or sold or contracted to be sold by the University or a subsidiary, the title to which may be in the name of the subsidiary.

# (b)

For the purposes of this section, the term "subsidiary" means a wholly owned entity of Howard University that would be entitled to an exemption under § 47-1002(31).

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-1002 · Real property — Exemptions.
  2. 47-1003 · Disabled American Veterans.
  3. 47-1004 · National Society of the Colonial Dames of America.
  4. 47-1005 · Real property tax exemption.
  5. 47-1005.01 · Interests in real property belonging to government and…
  6. 47-1005.02 · Nonprofit affordable housing developer tax relief.
  7. 47-1005.03 · Nonprofit Workforce Housing Properties.
  8. 47-1006 · Use of property by agencies of the United States or American…
  9. 47-1007 · Real property tax exemption.
  10. 47-1008 · Abatement or refund of tax assessed against exempt property.
  11. 47-1009 · Appeals from assessments.
  12. 47-1010 · Rules and regulations.
  13. 47-1010.01 · Real property tax exemption.
  14. 47-1011 · Property of United States, District of Columbia, and foreign…
  15. 47-1012 · Louise Home.
  16. 47-1013 · Sheridan tapestries.
  17. 47-1014 · Chesapeake and Ohio Canal.
  18. 47-1015 · Oak Hill Cemetery Company.
  19. 47-1016 · Corcoran Gallery of Art — Real property and works of art.
  20. 47-1017 · Corcoran Gallery of Art — Endowment fund.
  21. 47-1018 · Howard University.
  22. 47-1019 · Luther Statue Association.
  23. 47-1020 · Saint Mark’s Protestant Episcopal Church.
  24. 47-1021 · Young Women’s Christian Home.
  25. 47-1022 · Young Women’s Christian Association — Property.
  26. 47-1023 · Young Women’s Christian Association — Accrued liability.
  27. 47-1024 · Young Men’s Christian Association.
  28. 47-1025 · Cedar Hill.
  29. 47-1026 · Edes Home.
  30. 47-1027 · General Education Board.
  31. 47-1028 · Daughters of American Revolution — Lots 8, 9, and 10, square…
  32. 47-1029 · Daughters of American Revolution — Square 173.
  33. 47-1030 · Daughters of American Revolution — Square 173 — Lots 12, 13,…
  34. 47-1031 · Daughters of American Revolution — Square 173 — Lots 23, 24,…
  35. 47-1032 · Daughters of American Revolution — Square 173 — Lots 4, 5, 6,…
  36. 47-1033 · National Society United States Daughters of 1812; lot 811,…
  37. 47-1034 · National Society of the Sons of the American Revolution.
  38. 47-1035 · The American Legion; lot 32 and 33 in square 185 and lot 01…
  39. 47-1036 · National Education Association.
  40. 47-1036.01 · National Education Association — Real property subject to…
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