reglab/housing_qa huggingface dataset:
DC Code § 47-4461 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter V - Bulk Sales|§ 47-4461. Notice of bulk sale

The purchaser, transferee, or assignee (“purchaser”) of all or a part of the inventory, furnishings, equipment, materials, or supplies (“property”) of a business, pursuant to a sale, transfer, or assignment in bulk other than in the ordinary course of trade or business (“sale”), shall, at least 15 days before taking possession of or paying for the property, notify the Mayor by registered or certified mail. The notice shall identify the price, terms, and conditions of the sale, including a description of the property being sold, its location, and the identity of the seller, transferor, or assignor (“seller”). The notice is required whether or not the seller has represented to, or informed, the purchaser that it owes tax under this title, whether it has complied with § 28:6-104, or whether taxes are in fact owing.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(hhh), 50 DCR 896.)  Section References This section is referenced in § 28:6-112, § 47-4423, § 47-4462, and § 47-4463. Effect of Amendments D.C. Law 14-282 substituted “furnishings” for “fixtures”. Emergency Legislation For temporary (90 day) amendment of section, see § 12(ppp) 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(qqq) 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(qqq) 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) amendment of section, see 12(qqq) 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(qqq) 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 § 47-4462 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter V - Bulk Sales|§ 47-4462. Failure to give notice; existence of claim for tax

If the purchaser fails to give the notice set forth in § 47-4461 or the Mayor informs the purchaser that a possible claim for tax exists: (1) The money or other consideration which the purchaser is required to pay for the sale shall be subject to a first priority right and lien for the taxes determined to be due from the seller to the District of Columbia; and (2) The purchaser shall not pay the seller any money or other consideration to the extent of the amount of the lien.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)  Section References This section is referenced in § 47-4463.
DC Code § 47-4463 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter V - Bulk Sales|§ 47-4463. Personal liability

A purchaser who fails to comply with the provisions of § 47-4461 or § 47-4462 shall be personally liable for the payment to the District of Columbia of the taxes determined to be due from the seller to the extent of the fair market value of the assets transferred.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4472 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4472. Notice and sale

(a) After seizure of property, notice in writing shall be given by the Mayor to the owner of the property (or, in the case of personal property, the possessor of the property), or shall be left at his usual place of abode or business. If the owner cannot be readily located, or has no dwelling or place of business, the notice may be mailed to his last known address. (b) After giving notice to the owner in the manner prescribed in subsection (a) of this section, the Mayor shall publish a notice 3 times in a daily newspaper of general circulation within the area wherein the seizure is made. The notice shall specify the property to be sold, and the time, place, manner, and conditions of the sale thereof. (c) If property subject to levy is not divisible, so as to enable the Mayor by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of the property shall be sold. (d) The time of sale shall not be less than 10 days or more than 40 days from the date of the third public notice under subsection (b) of this section. The place of sale shall be determined by the Mayor. (e)(1) If, at the sale, one or more persons offer to purchase such property for not less than the minimum price determined by the Mayor, the property shall be declared sold to the highest bidder. (2) If, at the sale, the property is not declared sold, the property may be released to the owner and the expense of the levy and sale shall be added to the amount of tax for the collection of which the levy was made. Property released under this paragraph shall remain subject to any lien imposed by this title and shall be subject to further seizure. (3)(A) The sale shall not be conducted in any manner other than by public auction or by public sale under sealed bids. (B) In the case of the seizure of several items of property, the property may be offered separately, in groups, or in the aggregate, under whichever method may produce the highest aggregate amount. (C) The Mayor may adjourn the sale from time to time. (4) If payment of the bid price is not made in full, the Mayor may declare the sale to be void, the amount paid upon the bid price by the defaulting purchaser shall be forfeited, and the property may again be advertised and sold as provided in subsections (b) and (c) of this section. The amount paid upon the bid price by the defaulting purchaser shall be applied first to the expense of the levy and sale and then to the amount of tax for the collection of which the levy was made. In the event of a readvertisement and sale, a new purchaser shall receive the property, free and clear of any claim or rights of the defaulting purchaser.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)  Section References This section is referenced in § 47-4473, § 47-4475, and § 47-4476.
DC Code § 47-4473 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4473. Storage and sale of perishable property

If the Mayor seizes property to enforce the payment of the tax, the property seized shall be kept in a safe and convenient place until the sale of the property. If the Mayor determines that the property seized may perish, may become greatly reduced in value while stored, or cannot be kept without great expense, the Mayor shall appraise the value of the property. If the Mayor can readily find the owner, the Mayor shall notify the owner in writing of the appraised value of the property. The Mayor shall return the property to the owner if, within the period stated in the notice, the owner either pays the Mayor the appraised value of the property or gives the Mayor a bond to pay the appraised amount at a time that the Mayor considers appropriate under the circumstances. If the owner does not pay the amount or furnish the bond in accordance with this section, the Mayor shall as soon as practicable, and without regard to the notice requirements under § 47-4472(b) and (d), make a public sale of the property under § 47-4472(e).  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4474 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4474. Redemption of property

(a) A person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Mayor at any time before the sale of the property, and upon the payment, the Mayor shall restore the property to him, and all further proceedings in connection with the levy on the property shall cease. (b)(1) The owners of real property sold as provided in this chapter; their heirs, executors, or administrators; any person having an interest in or a lien on the property; or any person on their behalf, shall be permitted to redeem the property sold at any time within 180 days after the sale. (2) The property may be redeemed upon payment to the purchaser (or if the purchaser cannot be found, to the Mayor), for the use of the purchaser, his heirs, or assigns, the amount paid by the purchaser and interest thereon at the rate of 18% per year.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)  Section References This section is referenced in § 47-4475.
DC Code § 47-4475 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4475. Certificate of sale; deed of real property

(a) If property is sold as provided in § 47-4472, the Mayor shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate shall set forth the real property purchased, for whose taxes the property was sold, the name of the purchaser, and the price paid. (b) In the case of real property sold as provided in § 47-4472 and not redeemed in the manner and within the time specified in § 47-4474(b), upon the surrender of the certificate of sale, the Mayor shall execute a deed to the real property, reciting the facts set forth in the certificate.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)  Section References This section is referenced in § 47-4476.
DC Code § 47-4476 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4476. Legal effect of certificate of sale of personal property and deed of real property

(a) In all cases of sale of property (other than real property) sold under § 47-4472, the certificate of the sale: (1) Shall be prima facie evidence of the right of the officer to make the sale and conclusive evidence of the regularity of the proceedings in making the sale; (2) Shall transfer all rights in the property sold; (3) If the property is the stock of a corporation, company, or association, shall be notice, when received, to the corporation, company, or association of the transfer, and shall be authority to the corporation, company, or association to record the transfer on its books and records in the same manner as if the stock was transferred or assigned by the taxpayer, in lieu of an original or prior certificate, which shall be void, whether canceled or not; (4) If the property is securities (other than stock) or other evidences of debt, shall be a good and valid receipt to the purchaser, as against a person holding, or claiming to hold, the securities or other evidences of debt; and (5) If the property is a motor vehicle, shall be notice, when received, to a public official charged with the registration of title to motor vehicles of the transfer, and shall be authority to the official to record the transfer on the books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the taxpayer, in lieu of an original or prior certificate, which shall be void, whether canceled or not. (b) In the case of the sale of real property under § 47-4472: (1) The deed of sale given under § 47-4475(b) shall be prima facie evidence of the facts set forth in the deed; and (2) If the seizure and sale have been made substantially in accordance with the law, the deed shall convey all rights of the delinquent party in the real property at the time that the lien of the District of Columbia attached. (c) A certificate of sale of personal property given, or a deed to real property executed, under § 47-4475 shall discharge the property from all liens, encumbrances, and titles over which the lien of the District of Columbia with respect to which the levy was made had priority.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4477 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4477. Application of proceeds

(a) The proceeds realized from a seizure and sale under this chapter shall be applied in the following order of priority: (1) The expenses of the proceedings for seizure and sale; (2) The specific tax liability on the seized property; (3) The liability for which the levy was made or the sale was conducted; (4) Any other District of Columbia tax liability due and unpaid. (b) Any proceeds remaining after the application of subsection (a) of this section shall, upon application and satisfactory proof, be credited or refunded by the Mayor to the person entitled thereto.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4478 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4478. Release of levy and return of property

(a) The Mayor shall release the levy upon all, or part, of the property levied upon and shall promptly notify the person upon whom the levy was made (if any) that the levy has been released if: (1) The liability for which the levy was made is satisfied or becomes unenforceable; (2) Release of the levy will facilitate the collection of the liability; (3) The taxpayer has entered into an agreement to satisfy the liability by means of installment payments (unless the agreement provides otherwise); provided, that the Mayor shall not be required to release the levy if the release would jeopardize the status of the District of Columbia as a secured creditor; (4) The Mayor determines that the levy is creating an economic hardship due to the financial condition of the taxpayer; or (5) The fair market value of the property exceeds the liability and release of the levy on part of the property will not hinder the collection of the liability. (b) The release of levy on a property under subsection (a)(1) of this section shall not prevent a subsequent levy on the property. (c) If the Mayor determines that property has been wrongfully levied upon, the Mayor may return: (1) The specific property levied upon, at any time; (2) An amount of money equal to the amount of money levied upon; or (3) An amount of money equal to the amount of money received by the District of Columbia from a sale of the property. (d) Interest shall be allowed and paid at the overpayment rate established in § 47-4212: (1) In a case described in subsection (c)(2) of this section, from (A) the date of receipt of the money by the Mayor from the levy to (B) a date (to be determined by the Mayor) preceding the date of return of the money by not more than 60 days; or (2) In a case described in subsection (c)(3) of this section, from (A) the date of the sale of the property to (B) a date (to be determined by the Mayor) preceding the date of return of the proceeds of sale by not more than 60 days.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4479 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4479. Judgment for wrongful distraint

If there is a recovery in a suit or proceeding against the Mayor (or the Mayor’s designee), for a wrongful distraint or any other act performed by the Mayor or for the recovery of money paid to the Mayor and transmitted to the District of Columbia in the performance of the Mayor’s official duty, and the court finds there was probable cause for the act performed, an execution shall not issue thereon, but the amount so recovered shall, upon final judgment, be paid by the District of Columbia in the same manner as judgments against the District of Columbia are paid.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4480 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VI - Distraint|§ 47-4480. Liability for failure or refusal to surrender

A person who fails or refuses to surrender property subject to distraint on which a levy has been made shall be liable to the District of Columbia for the value of the property not surrendered, but not exceeding the amount of the taxes, including interest and penalties, for which the levy has been made, together with costs and interest thereon from the date of the levy.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
DC Code § 47-4491 (2021)
2021 District of Columbia Code|Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]|Chapter 44 - Collections|Subchapter VII - Responsible Officer|§ 47-4491. Personal liability for failure to collect or pay tax

(a) An officer or director of a corporation, general partner of a partnership, or similar principal of a business shall, in addition to other penalties provided by law, be liable for a penalty equal to the tax, including interest and penalties thereon, not collected or paid to the District of Columbia for which the business is liable under § 47-1812.08 or Chapter 20 of this title. No other penalty shall be imposed under Chapter 42 of this title for a liability arising from application of this section. (b) A penalty shall not be imposed under subsection (a) of this section unless the Mayor notifies the responsible person in writing by mail at the taxpayer’s last known address, or in person, that the responsible person is subject to an assessment of the penalty. The mailing of the notice (or, in the case of such a notice delivered in person, the delivery) shall be given at least 30 days before the imposition of a penalty under subsection (a) of this section. If the Mayor finds that the collection of the penalty is in jeopardy, this subsection shall not apply. (c) The penalty under subsection (a) of this section shall not be imposed if reasonable cause in accordance with § 47-4221 is established. (d) The penalty under subsection (a) of this section shall not be imposed after the expiration of the period prescribed in § 47-4312 for the underlying tax liability. (e) If more than one officer, director, general partner, or similar principal is liable for the penalty under subsection (a) of this section with respect to a tax, each officer, director, general partner, or similar principal who pays the penalty shall be entitled to recover from other officers, directors, general partners, or similar principals who are liable for the penalty an amount equal to the excess of the amount paid by the officer, director, general partner, or similar principal over his proportionate share of the penalty. A claim for recovery may be made only in a proceeding in which the District of Columbia is not a party. (f)(1) A penalty shall not be imposed by subsection (a) of this section on an unpaid member of the board of trustees or directors of an organization exempt from tax under this title if the member: (A) Is solely serving in an honorary capacity; (B) Does not participate in the day-to-day or financial operations of the organization; and (C) Does not have actual knowledge of the failure to pay tax for which the penalty is imposed. (2) Paragraph (1) of this subsection shall not apply if no individual is liable for the penalty imposed by subsection (a) of this section.  (June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)  Section References This section is referenced in § 47-4221.
DC Code § 48-401 (2021)
2021 District of Columbia Code|Title 48 - Foods and Drugs|Chapter 4 - Food Production and Urban Gardens Program|Subchapter I - General|§ 48-401. Definitions

 *NOTE: This section has been amended by emergency legislation with identical permanent legislation that will become effective in January, 2022.*   For the purposes of this subchapter, the term: (1) "Department" means the Department of Energy and Environment". (2) "Horticultural techniques" means the scientific, artistic, and technological methods used to cultivate and manage an agricultural space, such as growing from the ground, hydroponics, container farming, vertical farming, or growing in greenhouses or raised beds. (3) "Produce" means any substance produced for human consumption and nourishment using horticultural techniques, such as vegetables, fruits, grains, mushrooms, honey, herbs, nuts, seeds, and rootstock. (3A) "Substantially free of contamination" means that the levels of arsenic, lead, and heavy metals in the soil fall within the acceptable parts per million range identified in regulations promulgated by the Mayor. (4) "Urban farm" means any property in the District of Columbia that is used for the growing, cultivating, processing, and distributing of crops for profit, not for profit, or for educational purposes. The term "urban farm" shall not include backyard or community gardens. (5) "Vacant land" means land located in the District of Columbia that: (A) Consists of at least 2,500 contiguous square feet of unimproved land; and (B) Is not the subject of a pending agreement for development or sale.  (Feb. 28, 1987, D.C. Law 6-210, § 2, 34 DCR 699; Apr. 30, 2015, D.C. Law 20-248, § 101(a), 62 DCR 1504; Apr. 7, 2017, D.C. Law 21-257, § 2(a), 64 DCR 2049; Sept. 11, 2019, D.C. Law 23-16, § 6093, 66 DCR 8621; Apr. 16, 2020, D.C. Law 23-80, § 2(a), 67 DCR 2494; Aug. 23, 2021, D.C. Act 24-159, § 6052(a), 68 DCR 008602.)  Prior Codifications 1981 Ed., § 33-901. Section References This section is referenced in § 10-166.01. Effect of Amendments The 2015 amendment by D.C. Law 20-248 rewrote this section. Emergency Legislation  For temporary (90 days) amendment of this section, see § 6052(a) of Fiscal Year 2022 Budget Support Emergency Act of 2021 (D.C. Act 24-159, Aug. 23, 2021, 68 DCR 008602).   For temporary (90 days) amendment of this section, see § 6093 of Fiscal Year 2020 Budget Support Congressional Review Emergency Act of 2019 (D.C. Act 23-112, Sept. 4, 2019, 66 DCR 11964).   For temporary (90 days) amendment of this section, see § 6093 of Fiscal Year 2020 Budget Support Emergency Act of 2019 (D.C. Act 23-91, July 22, 2019, 66 DCR 8497).  For temporary (90 days) amendment of D.C. Law 20-248, § 302, see § 6183 of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
DC Code § 48-402 (2021)
2021 District of Columbia Code|Title 48 - Foods and Drugs|Chapter 4 - Food Production and Urban Gardens Program|Subchapter I - General|§ 48-402. Urban Farming and Gardens Program established. [Repealed]

Repealed.  (Feb. 28, 1987, D.C. Law 6-210, § 3, 34 DCR 699; July 27, 2010, D.C. Law 18-209, § 505, 57 DCR 4779; Apr. 30, 2015, D.C. Law 20-248, § 101(b), 62 DCR 1504; Apr. 7, 2017, D.C. Law 21-257, § 2(b), 64 DCR 2049.)  Prior Codifications 1981 Ed., § 33-902. Section References This section is referenced in § 38-825.03. Effect of Amendments D.C. Law 18-209, in par. (3)(D), substituted “Office of the State Superintendent of Education” for “Board of Education of the District of Columbia”. The 2015 amendment by D.C. Law 20-248 rewrote this section. References in Text “Section 419 of the District of Columbia Comprehensive Plan Act of 1984,” referred to in the introductory language, is found in § 3 of D.C. Law 5-76.