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DIST. OF COLUMBIA v. REID EDUC. FOUND.

No. 98-TX-836.

766 A.2d 28 (2001)

DISTRICT OF COLUMBIA, Appellant, v. HELEN DWIGHT REID EDUCATIONAL FOUNDATION, Appellee.

District of Columbia Court of Appeals.

Decided January 18, 2001.

Attorney(s) appearing for the Case

Mary T. Connelly, Assistant Corporation Counsel, with whom John M. Ferren, Corporation Counsel at the time appellant's brief was filed, Jo Anne Robinson, Interim Corporation Counsel at the time appellant's reply brief was filed, Charles L. Reischel, Deputy Corporation Counsel, and Lutz Alexander Prager, Assistant Deputy Corporation Counsel, were on the brief, for appellant.

Ralph A. Taylor, Jr., with whom Alvin Dunn, Washington, DC, was on the brief, for appellee.

Before SCHWELB, FARRELL and GLICKMAN, Associate Judges.

GLICKMAN, Associate Judge:

In this case we construe the statutory exemptions from real property taxation that are set forth in paragraphs (8) and (17) of D.C.Code § 47-1002 (1997). The District of Columbia Department of Finance and Revenue (the Department) assessed property taxes on a four-story office building and adjacent parking lot located at 1319 18th Street, N.W., owned by appellee, the Helen Dwight Reid Educational Foundation (the Foundation). The Foundation...

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