Any person who makes a development approval payment under Section 8-37 may reduce that payment by:
(a) any amount the person paid under Chapter 52 Article IV (development impact tax for transportation improvements) or Chapter 52 Article VI (expedited development approval excise tax) for the building that is the subject of this payment; and
(b) any amount the person paid or is required to pay for any development district tax levied under County law on account of the building which is the subject of this payment, to the extent that the development district tax is in addition to (and not a part of or substitute for) the ad valorem real property tax applicable to the property. (1993 L.M.C., ch. 46, §1; 2016 L.M.C., ch. 7, §1.)