Each owner of property abutting public space in which a vault is located shall pay an annual rent fixed from time to time by the Council of the District of Columbia for such vault, but such annual rent shall not be less than $10, and such rent shall be subject to collection from said owner in the manner prescribed by this part, regardless of whether any use is made of such vault, and regardless of the extent of any use; provided, that no rent for any rental year for a vault shall be charged to the owner of abutting property if said owner, prior to July 1st of such year, has notified the Mayor in writing that he has abandoned such vault and has performed such work as may be required by the District in connection with the sealing off or filling of such vault, or both.
D.C. Code § 10-1103.03