WASHINGTON, Associate Judge:
The District of Columbia appeals a ruling from the trial court, which concluded that property located at 1000 Massachusetts Avenue, N.W., Washington, D.C., owned and used by the Cato Institute ("Cato"), should be exempt from real property tax under D.C.Code §§ 47-1002(8) and (18) (2001). The question before us is one purely of statutory interpretation. After
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