# D.C. Code § 47-1006: Use of property by agencies of the United States or American Red Cross

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1006

## Section

- **Citation:** D.C. Code § 47-1006
- **Heading:** Use of property by agencies of the United States or American Red Cross
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 10 / § 47-1006

## Text

The use and occupancy of real property in the District of Columbia by any department, agency, or instrumentality of the United States of America, or by the American Red Cross, on a basis which does not result in the receipt of rent or income to the owner thereof within the meaning of § 47-1005 , shall not operate to terminate the tax-exempt status of such property if exempted from taxation prior to such use and occupancy; and, further, that any taxes, penalties, or interest which may be due by reason of such change in the use and occupancy of such property and unpaid on November 30, 1945, shall be abated; provided, that nothing contained in this section shall be construed as authorizing any refund of any taxes, penalties, or interest paid prior to November 30, 1945.

## Nearby sections

- [D.C. Code § 47-1001 § 47-1001. Real property — Listing.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1001.md)
- [D.C. Code § 47-1002 § 47-1002. Real property — Exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1002.md)
- [D.C. Code § 47-1003 § 47-1003. Disabled American Veterans.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1003.md)
- [D.C. Code § 47-1004 § 47-1004. National Society of the Colonial Dames of America.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1004.md)
- [D.C. Code § 47-1005 § 47-1005. Real property tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1005.md)
- [D.C. Code § 47-1005.01 § 47-1005.01. Interests in real property belonging to government and international organizations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1005.01.md)
- [D.C. Code § 47-1005.02 § 47-1005.02. Nonprofit affordable housing developer tax relief.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1005.02.md)
- [D.C. Code § 47-1005.03 § 47-1005.03. Nonprofit Workforce Housing Properties.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1005.03.md)
- [D.C. Code § 47-1006 § 47-1006. Use of property by agencies of the United States or American Red Cross.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1006.md)
- [D.C. Code § 47-1007 § 47-1007. Real property tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1007.md)
- [D.C. Code § 47-1008 § 47-1008. Abatement or refund of tax assessed against exempt property.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1008.md)
- [D.C. Code § 47-1009 § 47-1009. Appeals from assessments.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1009.md)
- [D.C. Code § 47-1010 § 47-1010. Rules and regulations.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1010.md)
- [D.C. Code § 47-1010.01 § 47-1010.01. Real property tax exemption.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1010.01.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C10_S47-1006. Check the current official text before relying on it. Not legal advice.