reglab/housing_qa huggingface dataset:
DC Code § 42-1011 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1011. General powers in trust

A general power is in trust when any person or class of persons other than the grantee of such power is designated as entitled to the proceeds, or any portion of the proceeds or other benefits to result from the alienation of the lands, according to the power.  (Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1047.)  Prior Codifications 1981 Ed., § 45-111. 1973 Ed., § 45-1011.
DC Code § 42-1012 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1012. Special powers in trust

A special power is in trust: (1) When the disposition which it authorizes is limited to be made to any person or class of persons other than the grantee of such power; (2) When any person or class of persons other than the grantee is designated as entitled to any benefit from the disposition or change authorized by the power.  (Mar. 3, 1901, 31 Stat. 1353, ch. 854, § 1048.)  Prior Codifications 1981 Ed., § 45-112. 1973 Ed., § 45-1012.
DC Code § 42-1013 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1013. Trust powers imperative — Duty upon grantee

Every trust power, unless its execution or non-execution is made expressly to depend on the will of the grantee, is imperative and imposes a duty on the grantee the performance of which may be compelled in equity for the benefit of the parties interested.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1049.)  Prior Codifications 1981 Ed., § 45-113. 1973 Ed., § 45-1013.
DC Code § 42-1014 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1014. Trust powers imperative — Effect of grantee’s right of selection of objects of trust

A trust power does not cease to be imperative where the grantee has the right to select any and exclude others of the persons designated as the objects of the trust.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1050.)  Prior Codifications 1981 Ed., § 45-114. 1973 Ed., § 45-1014.
DC Code § 42-1015 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1015. Beneficiaries to take equally unless otherwise directed; effect of giving trustee discretion

Where a disposition under a power is directed to be made to or among or between several persons, without any specifications of the share or sum to be allotted to each, all the persons designated shall be entitled to an equal proportion. But when the terms of the power import that the estate or fund is to be distributed between the persons so designated, in such manner or proportions as the trustee of the power may think proper, the trustee may allot the whole to any 1 or more of such persons in exclusion of the others.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1051.)  Prior Codifications 1981 Ed., § 45-115. 1973 Ed., § 45-1015.
DC Code § 42-1016 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1016. Execution of trust powers for benefit of creditors and assignees

The execution in whole or in part of any trust power may be decreed in equity for the benefit of the creditors or assignees of any person entitled to compel its execution when the interest of the objects of such trust is assignable.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1052.)  Prior Codifications 1981 Ed., § 45-116. 1973 Ed., § 45-1016.
DC Code § 42-1017 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1017. Writing needed to execute power

No power can be executed except by some instrument in writing, which would be sufficient in law to pass the estate or interest intended to pass under the power if the person executing the power were the actual owner.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1053.)  Prior Codifications 1981 Ed., § 45-117. 1973 Ed., § 45-1017.
DC Code § 42-1018 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1018. Power to be executed by devise, will, or grant, as directed

Where a power to dispose of lands is confined to a disposition by devise or will, the instrument of execution must be a will duly executed; and where a power is confined to a disposition by grant it cannot be executed by will, although the disposition is not intended to take effect until after the death of the party executing the power.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1054.)  Prior Codifications 1981 Ed., § 45-118. 1973 Ed., § 45-1018. Cross References Wills, see §§ 18-108, 18-303.
DC Code § 42-1019 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 10 - Powers Relating to Realty|§ 42-1019. Grantee may execute power without direct reference to such

Every instrument executed by the grantee of a power conveying an estate or creating a charge, which such grantee would have no right to convey or create unless by virtue of his power, shall be deemed a valid execution of the power, although such power be not recited or referred to therein.  (Mar. 3, 1901, 31 Stat. 1354, ch. 854, § 1055.)  Prior Codifications 1981 Ed., § 45-119. 1973 Ed., § 45-1019.
DC Code § 42-1102.01 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1102.01. Sales or assignments of instruments on secondary market exempt from tax

A sale or assignment of a note, mortgage, deed of trust, or other instrument from one lender to another, on the secondary market, where there are no changes in the terms or conditions provided in the instrument and the borrower has taken no action to refinance, shall be exempt from the tax imposed by this chapter.  (Mar. 2, 1962, 76 Stat. 11, Pub. L. 87-408, title III, § 302a; as added June 14, 1994, D.C. Law 10-128, § 101(c), 41 DCR 2096.)  Prior Codifications 1981 Ed., § 45-922.1. Editor's Notes Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.
DC Code § 42-1104 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1104. Computation of tax where absence of or no consideration; when fair market value to be shown on return; consideration on deeds of trust or mortgages

(a) Consideration for a deed conveying title to real property or transferring an economic interest in real property, for purposes of the tax imposed by § 42-1103(a) and (b), including any mortgages, liens, or encumbrances thereon, shall be the amount required to be paid or provided in exchange for the execution and delivery of the deed. Where no price or amount is paid or required to be paid for the real property or for the transfer of an economic interest in real property or where the price is nominal, the consideration for the deed shall, for purposes of the tax imposed by § 42-1103(a) and (b), be the fair market value of the real property, and the tax shall be based upon the fair market value. (b) On a deed conveying a security interest in real property, the principal amount of debt that the deed secures, for the purposes of the tax imposed by § 42-1103(c), shall be the principal amount of the debt recited on the face of the deed unless, from other information available to the Mayor, the Mayor determines that the principal amount of debt is a higher amount. (c) Whenever, in the opinion of the Mayor, a submission for recordation does not contain sufficient information to determine the fair market value of real property conveyed by a deed, an economic interest in real property transferred by a deed, or the principal amount of debt secured by a deed, the Mayor may determine the amount from the information available.  (Mar. 2, 1962, 76 Stat. 12, Pub. L. 87-408, title III, § 304; Sept. 13, 1980, D.C. Law 3-92, § 101(d), 27 DCR 3390; Sept. 9, 1989, D.C. Law 8-20, § 2(d), 36 DCR 4564; June 14, 1994, D.C. Law 10-128, § 101(f), 41 DCR 2096.)  Prior Codifications 1981 Ed., § 45-924. 1973 Ed., § 45-724. Section References This section is referenced in § 42-1101. Editor's Notes Application of Law 8-20: See Historical and Statutory Notes following § 42-1101. Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.
DC Code § 42-1105 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1105. Investigation by Mayor; summons; production of books, records, etc.; compelling attendance and production; refusal or obstruction of investigation. [Repealed]

Repealed.  (Mar. 2, 1962, 76 Stat. 12, Pub. L. 87-408, title III, § 305; July 29, 1970, 84 Stat. 572, Pub. L. 91-358, title I, § 155(c)(41); July 13, 1978, D.C. Law 2-91, § 304, 24 DCR 9765; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)  Prior Codifications 1981 Ed., § 45-925. 1973 Ed., § 45-725. Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). Emergency Legislation For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Change in Government This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
DC Code § 42-1106 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1106. No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

Repealed.  (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 306; Sept. 9, 1989, D.C. Law 8-20, § 2(e), 36 DCR 4564; June 14, 1994, D.C. Law 10-128, § 101(g), 41 DCR 2096; May 5, 1995, D.C. Law 11-9, § 2, 42 DCR 1173; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)  Prior Codifications 1981 Ed., § 45-926. 1973 Ed., § 45-726. Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). Emergency Legislation For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Editor's Notes Application of Law 8-20: See Historical and Statutory and Historical Notes following § 42-1101. Application of Law 10-128: See Historical and Statutory Notes following § 42-1101. Change in Government This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
DC Code § 42-1107 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1107. Burden on taxpayer to prove deed exempt from tax

For the purpose of proper administration of this chapter and to prevent evasion of the tax hereby imposed, it shall be presumed that all deeds are taxable and the burden shall be upon the taxpayer to show that a deed is exempt from tax.  (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 307.)  Prior Codifications 1981 Ed., § 45-927. 1973 Ed., § 45-727.
DC Code § 42-1108 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1108. Deficiencies in tax; notice of determination; protests; hearings; time for payment. [Repealed]

Repealed.  (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 308; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)  Prior Codifications 1981 Ed., § 45-928. 1973 Ed., § 45-728. Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). Emergency Legislation For temporary (90 day) amendment of section, see § 10(c) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Change in Government This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
DC Code § 42-1108.01 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1108.01. Enforcement

This chapter shall be enforced in accordance with the provisions of chapters 41, 42, 43 and 44 of Title 47, including criminal enforcement, imposition or abatement of penalties and interest, administration of this chapter, and collection of taxes imposed hereunder; provided, that the denial of an exemption applied for under authority of § 42-1102 shall be subject to the same notice and appeal provisions and procedures as set forth under § 47-1009 relating to the denial of a real property tax exemption applied for under authority of § 47-1002.  (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 308a; as added Apr. 4, 2003, D.C. Law 14-282, § 9(c), 50 DCR 896.)  Emergency Legislation For temporary (90 day) addition of § 42-1108.01, see § 10(b) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) addition of § 42-1108.01, see § 10(c) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) addition of § 42-1108.01, see § 10(c) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Temporary Legislation For temporary (225 day) addition, see § 10(c) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) addition, see § 10(c) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
DC Code § 42-1109 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1109. When Mayor may compromise tax. [Repealed]

Repealed.  (Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 309; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)  Prior Codifications 1981 Ed., § 45-929. 1973 Ed., § 45-729. Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). Emergency Legislation For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Change in Government This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
DC Code § 42-1110 (2021)
2021 District of Columbia Code|Title 42 - Real Property|Chapter 11 - Recordation Tax on Deeds|§ 42-1110. When Mayor may compromise tax; written agreement as to tax liability; finality thereof; penalties for certain acts in relation to compromises and agreements; prosecutions. [Repealed]

Repealed.  (Mar. 2, 1962, 76 Stat. 14, Pub. L. 87-408, title III, § 310; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)  Prior Codifications 1981 Ed., § 45-930. 1973 Ed., § 45-730. Emergency Legislation For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107). For temporary (90 day) repeal of section, see § 10(f) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247). Temporary Legislation Temporary Repeal of Section For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549). For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741). Change in Government This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.