reglab/housing_qa huggingface dataset:
DC Code § 47-1311 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1311. Duties of Assessor — Preparation of list of sold property

It shall be the duty of the Assessor for the District of Columbia to prepare and keep in his office, for public inspection, a list of all real estate in the District of Columbia heretofore sold, or which may hereafter be sold, for the nonpayment of any general or special tax or assessment levied or assessed upon the same, said list to show the date of sale and for what taxes sold; in whose name assessed at the time of sale; the amount for which the same was sold; when and to whom conveyed if deeded, or, if redeemed from said sale, the date of redemption.  (Feb. 6, 1879, 20 Stat. 283, ch. 50; May 13, 1892, 27 Stat. 37, ch. 74; Mar. 3, 1917, 39 Stat. 1005, ch. 160; June 25, 1938, 52 Stat. 1202, ch. 702, § 11; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1311. 1973 Ed., § 47-1010. Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
DC Code § 47-1312 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1312. Liens for taxes or assessments — Petition to enforce; redemption

(a) Whenever any real estate in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Columbia, and more than 6 months shall have elapsed since such property was bid off as aforesaid and the same has not been redeemed as provided by law, the Mayor of said District may, in the name of the District aforesaid, petition the Superior Court of the District of Columbia to enforce the lien of said District for taxes or other assessments on the aforesaid property by decreeing a sale thereof; and up to the time of the sale hereinafter provided for such property may be redeemed by the owner or other person having an interest therein by the payment of all taxes or assessments due the District of Columbia upon said property and all legal penalties and costs thereon, together with such other expenses as may have been incurred by said District prior to, and as a result of, the filing of the action herein provided for. (a-1) The lien created by nonpayment of real property taxes is an automatic lien which is perfected whenever full payment including penalty and interest is not made on the due date and shall be a prior and preferred claim over all other liens. (b) The time period for redemption of properties brought to tax sale under § 47-1205(b), shall be 6 months. (c) The time period for redemption of properties brought to tax sale under § 8-807(f), shall be 6 months. (d) The time period for redemption of property brought to tax sale under § 34-2109, § 34-2110, or § 34-2407.02, shall be 180 days.  (Mar. 2, 1936, 49 Stat. 1153, ch. 111, § 1; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I,§ 155(c)(47); Aug. 9, 1986, D.C. Law 6-135, § 14(d), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31, § 5(d), 36 DCR 4750; June 13, 1990, D.C. Law 8-136, § 9(b), 37 DCR 2620; Sept. 26, 1995, D.C. Law 11-52, § 110, 42 DCR 3684; Sept. 9, 1996, D.C. Law 11-153, § 4(a), 43 DCR 4380; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1312. 1973 Ed., § 47-1011. Section References This section is referenced in § 47-1205, § 47-1303.04, and § 47-1315.
DC Code § 47-1314 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1314. Liens for taxes or assessments — Sale of property

Upon proof in said suit of the failure of the owner of any such property to redeem the same as provided by law, the Court shall, without unreasonable delay, decree a sale of the property to satisfy the lien of the District of Columbia for taxes, assessments, penalties, interest, and costs, and any other costs or expenses that have been incurred by said District prior to or after the institution of suit and in connection therewith, which said costs shall include Court costs and reasonable attorney fees. All such sales shall be conducted by the Collector of Taxes or his Deputy, by public auction either in the office of said Collector or in front of the premises to be sold, as the Court may determine, after advertisement for 10 consecutive days in some daily newspaper published and circulated generally in the District of Columbia; provided, that if it shall appear that there were any substantial defects in any tax sale no part of the penalties and charges incidental to such sales shall be collectible; but nothing herein contained shall in any wise affect any cost incurred by the District of Columbia in the institution and prosecution of the suit.  (Mar. 2, 1936, 49 Stat. 1154, ch. 111, § 3; Sept. 9, 1996, D.C. Law 11-153,§ 4(b), 43 DCR 4380; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1314. 1973 Ed., § 47-1013. Section References This section is referenced in § 47-1320. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-1315 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed

Every such sale shall be reported to and confirmed by said equity Court, and no sale shall be made for an amount less than such aggregate taxes, interest, and costs incurred in the institution of suit, including advertising and sale, unless by express order of the Court. Any surplus remaining from sales made under §§ 47-1312 to 47-1315 shall be paid by the Collector of Taxes into the registry of the Court, to abide its further order for payment to the person or persons entitled thereto; and any such moneys remaining unclaimed for a period of 5 years after confirmation of any such sale shall be paid into the Treasury of the United States and credited to the revenues of the District of Columbia. Upon confirmation of such sale by order of Court and payment of the purchase price, and upon full compliance with all of the terms of sale, the Clerk of the Court shall execute and deliver to the purchaser a deed to the property so sold, which deed shall convey to said purchaser all of the right, title, and estate of all persons whether named in such suit or not.  (Mar. 2, 1936, 49 Stat. 1155, ch. 111, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1315. 1973 Ed., § 47-1014. Section References This section is referenced in § 47-1303.04. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-1316 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1316. Errors in computation not to affect sales

No sale of any real property for taxes shall be impaired or made void by reason of any error of the proper officers in making a computation of the amount of taxes due, the expenses attendant on the advertisement and sale, or of the purchase money and the interest thereon, notwithstanding the sum erroneously computed may have been paid by the purchaser, his heirs or assigns; but all such sales and the deeds which may be granted on the certificates then issued shall be valid and binding as if no such error had been made.  (R.S., D.C., § 173; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1316. 1973 Ed., § 47-1015.
DC Code § 47-1317 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1317. Refunds — Taxes erroneously paid

The Mayor of the District of Columbia is hereby authorized and instructed to cause all taxes erroneously paid in the District of Columbia to be refunded by the proper accounting and disbursing officers of said District, upon the certificate of the Collector of such erroneous payment, which certificate shall state the nature of the error, the name of the person or persons by whom such excessive payment was made, and such other particulars as may be necessary to satisfy the accounting officers that such claim for reimbursement is just and equitable; and the said accounting and disbursing officers shall pay all moneys so refunded out of, and charge the same to, the fund which was credited with the erroneous payment. “Taxes” as discussed herein do not include the “special franchise tax” as provided for in § 34-912.  (Leg. Assem., Jan. 19, 1872, ch. 31, § 1; June 20, 1874, 18 Stat. 116, ch. 337, § 2; Mar. 14, 1985, D.C. Law 5-153, § 5, 31 DCR 6440; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1317. 1973 Ed., § 47-1016. Cross References Income and franchise taxes, refunds, see § 47-1812.11. Real property assessments and taxes, reassessment of void assessments, see §§ 47-839 and 47-1206. Street repairs, sidewalk, curbing, and alley improvements, cancellation and reassessment of assessments, see § 9-421.11. Superior Court Tax Division, erroneously paid taxes, refunds, see § 47-3306. Unemployment compensation, employer contribution payments, refunds, see § 51-104. Void and erroneous assessments, remedies, see § 2-403. Water supply, water main assessments and water rents, refunds, see §§ 34-2401.09 and 34-2401.10. Editor's Notes Disbursing Office abolished: See Historical and Statutory Notes following § 47-111. Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-1318 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1318. Refunds — Money deposited for license

Whenever any person shall deposit money with the Collector for the purpose of procuring a license, and said license shall have been subsequently refused by legal authority, it shall be the duty of the Collector to refund the money so deposited, deducting therefrom an amount justly proportionate to the time during which such license shall have been used by the applicant therefor, or his representatives, and charge the amount so refunded to the fund which was credited with the original deposit.  (Leg. Assem., Jan. 19, 1872, ch. 31, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1318. 1973 Ed., § 47-1017. Cross References Alcoholic beverage control, licenses, return of fees, see § 25-821. Zoning and height of buildings, building permit fees, refunds, see § 6-661.02. Editor's Notes Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-1319 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1319. Disposition of redemption moneys

All moneys paid or deposited according to law, for the redemption of property sold for taxes, shall be paid by the accounting and disbursing officers of the District to the person or persons entitled to receive it, on the presentation of the certificate of the Collector.  (Leg. Assem., Jan. 19, 1872, ch. 31, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)  Prior Codifications 1981 Ed., § 47-1319. 1973 Ed., § 47-1018. Editor's Notes Disbursing Office abolished: See Historical and Statutory Notes following § 47-111. Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
DC Code § 47-1320 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1320. Delinquent taxpayers — bidding at tax sales prohibited

(a) Except as provided in subsection (b) of this section, an owner of real property with delinquent real property taxes shall not bid on, or purchase, any other real property sold at tax sale in accordance with § 47-1303 or § 47-1314. (b) An owner of real property with delinquent real property taxes that is being sold pursuant to § 47-1303 or § 47-1314 may bid on, or purchase, the real property if the owner pays all delinquent taxes, applicable penalties, and costs assessed against the real property. (c) The Mayor is authorized to develop procedures and promulgate rules and regulations as may be necessary to carry out the provisions of this section.  (Oct. 23, 1997, D.C. Law 12-37, § 2, 44 DCR 4850.)  Prior Codifications 1981 Ed., § 47-1320.
DC Code § 47-1321 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 13 - Real Property Tax Sales|§ 47-1321. Regulations

The Mayor may promulgate regulations to implement the provisions of this chapter and for the proper administration of all real property tax sales. The Mayor may also amend or repeal existing regulations relating to real property tax sales.  (June 9, 2001, D.C. Law 13-305, § 502(z)(2), 48 DCR 334.)  Emergency Legislation For temporary (90 day) amendment of section, see § 2(x)(2) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706). For temporary (90 day) amendment of section, see § 12(aa) 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) amendment of section, see § 12(bb) 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) amendment of section, see § 12(bb) 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 of section, see § 2(y) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916). For temporary (225 day) amendment of section, see § 12(bb) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549). For temporary (225 day) amendment of section, see § 12(bb) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
DC Code § 47-1601 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy|§ 47-1601. Distraint of goods and chattels authorized; levy and sale of land; advertisement of personal property sale; public auction; report and audit; disposition of surplus. [Repealed]

Repealed.  (July 1, 1902, 32 Stat. 621, ch. 1352, § 6, par. 12(a); Feb. 28, 1987, D.C. Law 6-212, § 19(b), 34 DCR 850; Feb. 5, 1994, D.C. Law 10-68, § 44, 40 DCR 6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1601. 1973 Ed., § 47-1301. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1602 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy|§ 47-1602. Storage of distrained property; manner of sale. [Repealed]

Repealed.  (July 1, 1902, 32 Stat. 621, ch. 1352, § 6, par. 12(b); Apr. 28, 1904, 33 Stat. 564, ch. 1815; Feb. 28, 1987, D.C. Law 6-212, § 19(b), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1602. 1973 Ed., § 47-1302. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1603 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy|§ 47-1603. Violations of certain provisions. [Repealed]

Repealed.  (July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 18; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; 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); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(d), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1603. 1973 Ed., § 47-1303. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1604 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy|§ 47-1604. Available remedies for collection of taxes and assessments. [Repealed]

[Repealed].  (Feb. 18, 1929, 45 Stat. 1226, ch. 259, § 1; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, § 161(h)(1); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(e), 45 DCR 745; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1604. 1973 Ed., § 47-1304. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1605 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 16 - Enforcement of Personal Property Taxes by Distraint or Levy|§ 47-1605. Sale of real estate under court decree. [Repealed]

Repealed.  (Feb. 18, 1929, 45 Stat. 1226, ch. 259, § 2; July 29, 1970, 84 Stat. 582, Pub. L. 91-358, title I, § 161(h)(2); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1605. 1973 Ed., § 47-1305. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1701 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1701. Examinations of books and persons; failure to obey summons or produce books; prosecutions. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 673, ch. 690, title I, § 1; May 16, 1938, 52 Stat. 356, ch. 223, § 1; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; June 25, 1948, 62 Stat. 991, ch. 646, § 32(a), (b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, 573, Pub. L. 91-358, title I, § 155(a), (c)(49)(A); Feb. 28, 1987, D.C. Law 6-212, § 18(a), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1701. 1973 Ed., § 47-1401. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1702 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1702. Distraint of personal property — Authority to levy and sell; report and audit; disposition of surplus. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 673, ch. 690, title I, § 2; Feb. 28, 1987, D.C. Law 6-212, § 18(b), 34 DCR 850; Apr. 30, 1988, D.C. Law 7-104, § 41(a), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1702. 1973 Ed., § 47-1402. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1703 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1703. Distraint of personal property — Persons required to surrender property or rights. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 3; Feb. 28, 1987, D.C. Law 6-212, § 18(c), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1703. 1973 Ed., § 47-1403. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1704 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1704. Distraint of personal property — Liability for failure or refusal to surrender. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1704. 1973 Ed., § 47-1404. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”
DC Code § 47-1705 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 17 - Enforcement of Personal Property Taxes by Acquisition of Lien|§ 47-1705. Distraint of personal property — Persons required to exhibit books. [Repealed]

Repealed.  (Aug. 17, 1937, 50 Stat. 674, ch. 690, title I, § 5; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; 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); Feb. 28, 1987, D.C. Law 6-212, § 18(d), 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(v)(2), 48 DCR 334.)  Prior Codifications 1981 Ed., § 47-1705. 1973 Ed., § 47-1405. Editor's Notes Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”