If, upon transfer of jurisdiction or title from the United States of America to the District of Columbia, the real property located in the District of Columbia historically known as Reservation 13 is exempt from real property taxes, exempt real property that is leased, loaned, or otherwise made available to any person in connection with a commercial enterprise or as a residence shall be subject to payments in lieu of taxes, unless exempt pursuant to section 47-1002 , in an amount equivalent to the tax which would be lawfully assessed if the real property were not exempt or immune from real property taxation. Payments in lieu of taxes shall be treated in the same manner as a tax under § 47-1330(2) and shall be subject to collection under Chapter 13A of this title .
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