Public charter school real property tax rebate.

# (a)

A public charter school that leases a school facility from an entity subject to tax under this chapter or the tax under Chapter 10 of this title shall receive a rebate of that portion of the tax, if any, that represents the public charter school’s pro rata share of the lessor’s tax on the property if:

# (1)

It is liable under the lease for the pro rata share of the tax;

# (2)

It applies for the rebate of the tax on or before September 15 of the calendar year in which the school year ended; and

# (3)

The lessor paid the tax.

# (b)

The rebate shall be the amount of the portion of the tax paid by the public charter school.

# (c)

The application shall include:

(1) A copy of the lease; and

(2) Documentation the tax has been paid.

# (d)

If a proper application has been made, the Mayor shall rebate the tax on or before December 31 of the same calendar year.