reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter II - Sale › § 47–1350. Certificate of sale — recording

§ 47–1350. Certificate of sale — recording.
The purchaser may record the certificate of sale and the assignee may record the assignment of the certificate of sale in the Recorder of Deeds.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Section References
This section is referenced in § 47-1372.
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter II - Sale › § 47–1351. Certificate of sale — as evidence

§ 47–1351. Certificate of sale — as evidence.
The certificate of sale or assignment of the certificate of sale is presumptive evidence in all judicial proceedings by and against the purchaser, and the purchaser’s representatives, heirs and assigns, of the:
(1) Truth of the statements in the certificate of sale or assignment of the certificate of sale;
(2) Interest of the purchaser in the real property described;
(3) Regularity and validity of all proceedings regarding the taxes for which the real property was sold; and
(4) Sale of the real property.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter III - Redemption › § 47–1360. Right of redemption

§ 47–1360. Right of redemption.
Unless otherwise provided in this chapter, an owner or other person who has an interest in the real property sold by the Mayor may redeem the real property at any time until the foreclosure of the right of redemption is final.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter III - Redemption › § 47–1364. Assessment during redemption period; assessment to purchaser

§ 47–1364. Assessment during redemption period; assessment to purchaser.
Until a judgment is entered that forecloses the right of redemption in a real property sold by the Mayor and a deed is executed by the Mayor, the real property shall continue to be assessed as though no sale had been made. When the judgment is entered and the deed executed, the real property shall be transferred on the assessment books or records to the purchaser notwithstanding any other law. After the transfer, the real property shall be assessed in the name of the purchaser.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter III - Redemption › § 47–1365. Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents

§ 47–1365. Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.
A tenant or person with less than a fee simple interest from whom payment is obtained (“payor”), by distress or otherwise, of taxes due from an owner or other person under whom the payor holds shall receive a credit for the payment against the rents that the payor owes, except when:
(1) The payor is bound either by operation of law or by contract to pay the taxes;
(2) The real property is the subject of receivership proceedings; or
(3) The Mayor has taken possession of the real property in accordance with § 47-1363.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1373. How unknown owner made party; affidavit of search

§ 47–1373. How unknown owner made party; affidavit of search.
(a) If the identity of an owner cannot be ascertained as provided in § 47-1371, the unknown owner of the real property may be included as a defendant by the designation: “Unknown owner of real property (insert a description of the real property in substantially the same form as the description that appears on the certificate of sale along with the street address, if any), the unknown owner’s heirs, devisees, and personal representatives and their or any of their heirs, devisees, executors, administrators, grantees, assigns, or successors in right, title and interest.” The unknown owner shall be so designated throughout the action. The action shall proceed against the unknown owner by publication under order of the court as provided in § 47-1375.
(b) A complaint to foreclose the right of redemption filed against an unknown owner as set forth in subsection (a) of this section shall have attached to it an affidavit by the person making the search stating at a minimum that:
(1) The owner of the real property (or a part of the real property) is unknown; and
(2) A complete search of the records for at least 40 years immediately before the filing of the action was performed in accordance with generally accepted standards of title examination.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Section References
This section is referenced in § 47-1370.
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1375. Notice by publication

§ 47–1375. Notice by publication.
At the time the summons (or initial summons) is issued, the plaintiff shall obtain an order of publication directed to all defendants, naming them as provided by this chapter. The real property shall be described in the order of publication as the real property is described on the certificate of sale along with the street address, if any. The order of publication shall notify all persons that have, or claim to have, an interest in the real property to answer the complaint or to redeem the real property on or before the date named in the order of publication and, in case of failure to appear, answer, or redeem the real property, that a judgment will be entered that forecloses the right of redemption in the real property. The date named may not be less than 60 days from the date of the order. Subject to § 47-1371(b), when the order of publication is issued and published, any person that has any right, title, interest, claim, lien, or equity of redemption in the real property is bound by the judgment of the court that may be entered in the case as if the person were personally served with process. The order of publication shall be in substantially the following form:
“Order of Publication
“The object of this proceeding is to secure the foreclosure of the right of redemption in the following real property located in the District of Columbia, and sold by the Mayor of the District of Columbia to the plaintiff in this action: (Insert description of real property in substantially the same form as the description appearing on the Mayor’s certificate of sale along with the street address, if any.)
“The complaint states, among other things, that the amounts necessary for redemption have not been paid.
“It is thereupon this ...... day of ........., 20..., by the Superior Court of the District of Columbia, Ordered, That notice be given by the insertion of a copy of this order in some newspaper having a general circulation in District of Columbia once a week for 3 successive weeks, notifying all persons interested in the real property to appear in this Court by the ...... day of........, 20..., and redeem the real property by payment of $.... or answer the complaint or, thereafter, a final judgment will be entered foreclosing the right of redemption in the real property and vesting in the plaintiff a title in fee simple.”
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Section References
This section is referenced in § 47-1373.
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1376. Validity of taxes and sale presumed unless attacked in answer

§ 47–1376. Validity of taxes and sale presumed unless attacked in answer.
In an action to foreclose the right of redemption, the plaintiff shall not be required to plead or prove the various steps, procedure, and notices for the assessment and imposition of the taxes for which the real property was sold or the proceedings taken by the Mayor to sell the real property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, plead as an affirmative defense, the invalidity of the taxes, the invalidity of the proceedings to sell, or the invalidity of the sale.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1378. Final order

§ 47–1378. Final order.
Upon the occurrence of the last event specified in § 47-1374(e), a plaintiff may be entitled to judgment foreclosing the right of redemption. An interlocutory order shall not be required. The judgment shall be final and conclusive on the defendants, their heirs, devisees, and personal representatives and they, or any of their heirs, devisees, executors, administrators, assigns, or successors in right, title, or interest, shall be bound by the judgment as if they had been named in the action and personally served with process.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1379. Reopening judgments

§ 47–1379. Reopening judgments.
The Superior Court shall not open a judgment rendered in an action for foreclosure of the right of redemption, except on the grounds of lack of jurisdiction or fraud in the conduct of the action to foreclose; provided, that the reopening of a judgment on the ground of constructive fraud in the conduct of the action to foreclose shall not be entertained by the court unless an application to reopen a judgment rendered is filed within 90 days from the date of the judgment.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1381. Judgment bars redemption only in real property described therein

§ 47–1381. Judgment bars redemption only in real property described therein.
If a plaintiff who files a complaint to foreclose the right of redemption describes the real property in the complaint in a manner other than that contained in the certificate of sale or states an incorrect street address, and the description in the judgment, the description in the complaint, and the description in the certificate of sale are intended to describe the same real property, the judgment entered barring the defendant’s right to redeem bars the defendant’s interest only in the real property described in the judgment.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1383. Obtaining possession

§ 47–1383. Obtaining possession.
Subject to the rights of tenants under residential leases described in § 47-1382(a), a person who acquires a deed to real property under this chapter is entitled to issuance of a writ of possession of the real property as if the person had obtained a judgment awarding possession of the real property.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1385. Transition provisions; applicability of chapter

§ 47–1385. Transition provisions; applicability of chapter.
Chapter 13 [of this title] shall apply to any tax sale made or instituted, and any agreement executed between the District and any third party with respect to such sale, before January 1, 2001. This chapter shall apply to any tax sale made or instituted (or which could have been made or instituted), and any agreement executed between the District and any third party with respect to such sale, after December 31, 2000.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) addition of section, see § 7 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).
Editor's Notes
D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.
D.C. Law 20-141, effective Dec. 4, 2014, would have added § 47-1390, concerning the Office of Real Property Tax Sale Review; however, D.C. Law 20-141 was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.
§ 47-1390 Office of Real Property Sale Review. [Repealed].
[Repealed.]
(Dec. 4, 2014, D.C. Law 20-141, § 101(c)(32)(A), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, § 7104, 61 DCR 9990.)
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1411. Imposition of excise tax [Expired]

§ 47–1411. Imposition of excise tax [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1412. Exept transfers [Expired]

§ 47–1412. Exept transfers [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1413. Determination of excise tax [Expired]

§ 47–1413. Determination of excise tax [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1414. Excise tax table [Expired]

§ 47–1414. Excise tax table [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1415. Mayor Authorized to develop tax return form [Expired]

§ 47–1415. Mayor Authorized to develop tax return form [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1416. Payment of tax [Expired]

§ 47–1416. Payment of tax [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1417. Tax return [Expired]

§ 47–1417. Tax return [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1418. Return; assessment and collection; time of payment; penalties and interest; appeal [Expired]

§ 47–1418. Return; assessment and collection; time of payment; penalties and interest; appeal [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1419. Willful breach of warranty [Expired]

§ 47–1419. Willful breach of warranty [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1420. Report by Mayor [Expired]

§ 47–1420. Report by Mayor [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter II - Residential Real Property Transfer Excise Tax › § 47–1421. Authorization to promulgate regulations [Expired]

§ 47–1421. Authorization to promulgate regulations [Expired]
[Expired].
Editor's Notes
Expiration of subchapter: Due to a sunset provision contained in § 47-1411(d), the residential real property transfer excise tax imposed by this subchapter applied only during the 3-year period after July 13, 1978, and during the period of effectiveness of D.C. Act 4-60, which was approved on July 20, 1981, and remained in effect for no longer than 90 days. The deletion of the provisions of this subchapter is not intended to affect any existing legal rights or obligations.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter III - Compulsory Recordation of Transfers of Real Property › § 47–1432. Presumptions and burden of proof

§ 47–1432. Presumptions and burden of proof.
For the purpose of proper administration of this subchapter and to prevent evasion of the recordation requirements, the Mayor shall presume that all transfers, as described in § 47-1431, are required to be recorded. The burden shall be upon the person required to record to prove that a deed or any other document is exempt from the recordation requirement.
(July 13, 1978, D.C. Law 2-91, § 302, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1432.
1973 Ed., § 47-3314.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1441. Definitions. [Repealed]

§ 47–1441. Definitions. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 401, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(2), 30 DCR 390; Apr. 30, 1988, D.C. Law 7-104, § 35(c), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1441.
1973 Ed., § 47-3316.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1442. General requirements. [Repealed]

§ 47–1442. General requirements. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 402, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1442.
1973 Ed., § 47-3317.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1443. Persons prohibited from acquiring license; contents of applications. [Repealed]

§ 47–1443. Persons prohibited from acquiring license; contents of applications. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 403, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(c), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1443.
1973 Ed., § 47-3318.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1444. Issuance and display of license. [Repealed]

§ 47–1444. Issuance and display of license. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 404, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1444.
1973 Ed., § 47-3319.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1445. License expiration, fees and renewals; change in location of principal place of business. [Repealed]

§ 47–1445. License expiration, fees and renewals; change in location of principal place of business. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 405, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(c), (d), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1445.
1973 Ed., § 47-3320.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1446. Maintenance of place of business; nonresidents. [Repealed]

§ 47–1446. Maintenance of place of business; nonresidents. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 406, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(3), 30 DCR 390; enacted, Apr. 9, 1997, D.C. Law 11-254,§ 2, 44 DCR 1575; Mar. 24, 1998, D.C. Law 12-81, § 59(c), 45 DCR 745; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1446.
1973 Ed., § 47-3321.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1447. Grounds for suspension or revocation of license. [Repealed]

§ 47–1447. Grounds for suspension or revocation of license. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 407, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(4), 30 DCR 390; Apr. 30, 1988, D.C. Law 7-104, § 35(e), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1447.
1973 Ed., § 47-3322.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1448. Rescission of contracts or agreements; suspension or revocation procedures. [Repealed]

§ 47–1448. Rescission of contracts or agreements; suspension or revocation procedures. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 408, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(5), 30 DCR 390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1448.
1973 Ed., § 47-3323.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1449. Mayor to report certain violations to Commission. [Repealed]

§ 47–1449. Mayor to report certain violations to Commission. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 409, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(f), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261,§ 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1449.
1973 Ed., § 47-3324.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1450. Annual report by Commission. [Repealed]

§ 47–1450. Annual report by Commission. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 410, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1450.
1973 Ed., § 47-3325.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter IV - Licensing of Dealers in Residential Real Property › § 47–1451. Regulations and violations thereof. [Repealed]

§ 47–1451. Regulations and violations thereof. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 411, 24 DCR 9765; Mar. 10, 1983, D.C. Law 4-209, § 35(b)(6), 30 DCR 390; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1451.
1973 Ed., § 47-3326.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter V - Miscellaneous Provisions › § 47–1461. Annual report of costs and revenues. [Repealed]

§ 47–1461. Annual report of costs and revenues. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 501, 24 DCR 9765; Apr. 30, 1988, D.C. Law 7-104, § 35(g), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261,§ 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1461.
1973 Ed., § 47-3327.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter V - Miscellaneous Provisions › § 47–1462. Regulations. [Repealed]

§ 47–1462. Regulations. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 502, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1462.
1973 Ed., § 47-3328.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 14 - Taxation of Recordation and Transfers of Real Property › Subchapter VI - Severability; Effect of Repeal or Amendment of Other Provisions › § 47–1471. In general. [Repealed]

§ 47–1471. In general. [Repealed]
Repealed.
(July 13, 1978, D.C. Law 2-91, § 601, 24 DCR 9765; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 1243(a), 46 DCR 3142.)
Prior Codifications
1981 Ed., § 47-1471.
1973 Ed., § 47-3329.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1501. Assessment — Board of Assistant Assessors. [Repealed]

§ 47–1501. Assessment — Board of Assistant Assessors. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1501.
Cross References
National Capital Region Transportation, revenues allocated to the Metrorail/Metrobus Account, see § 9-1111.15.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1502. Assessment — Full and true value to be listed. [Repealed]

§ 47–1502. Assessment — Full and true value to be listed. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1502.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1503. Assessment — Forms for listing of property subject to tax. [Repealed]

§ 47–1503. Assessment — Forms for listing of property subject to tax. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1503.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1504. Warehouse property. [Repealed]

§ 47–1504. Warehouse property. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 21, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1504.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1505. “Resident” defined. [Repealed]

§ 47–1505. “Resident” defined. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)
Prior Codifications
1981 Ed., §§ 47-1505, 47-1506.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1506. Returns and values to be made at certain dates. [Repealed]

§ 47–1506. Returns and values to be made at certain dates. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 23, 34 DCR 850.)
Prior Codifications
1981 Ed., §§ 47-1505, 47-1506.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1507. Applicable rates. [Repealed]

§ 47–1507. Applicable rates. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)
Prior Codifications
1981 Ed., § 47-1507.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1509. Penalties. [Repealed]

§ 47–1509. Penalties. [Repealed]
Repealed.
(July 3, 1926, 44 Stat. 833, ch. 759, § 5; Feb. 18, 1929, 45 Stat. 1227, ch. 259, § 5; 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; May 18, 1954, 68 Stat. 112, ch. 218, § 606; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I, § 155(c)(48); June 15, 1976, D.C. Law 1-70, title III, § 301, 23 DCR 537; Apr. 19, 1977, D.C. Law 1-124, title III, § 301(a), 23 DCR 8749; Apr. 18, 1978, D.C. Law 2-73, § 2, 24 DCR 7066; Feb. 28, 1987, D.C. Law 6-212, § 25(c), 34 DCR 850; June 24, 1988, D.C. Law 7-129, § 2, 35 DCR 4102; Sept. 21, 1988, D.C. Law 7-143, § 2, 35 DCR 5403; Feb. 5, 1994, D.C. Law 10-68, § 43(b), 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(p)(2), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1509.
1973 Ed., § 47-1209.
1981 Ed., §§ 47-1510, 47-1511.
Editor's Notes
Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1510. Dealers in general merchandise and common carriers by vessels, ships, or boats. [Repealed]

§ 47–1510. Dealers in general merchandise and common carriers by vessels, ships, or boats. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)
Prior Codifications
1981 Ed., §§ 47-1510, 47-1511.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter I - General Provisions › § 47–1511. Staff of Personal Tax Appraisers; appointment and duties of personnel. [Repealed]

§ 47–1511. Staff of Personal Tax Appraisers; appointment and duties of personnel. [Repealed]
Repealed.
(Feb. 28, 1987, D.C. Law 6-212, § 24, 34 DCR 850.)
Prior Codifications
1981 Ed., §§ 47-1510, 47-1511.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 15 - Taxation of Personal Property › Subchapter II - Procedure › § 47–1521. Definitions

§ 47–1521. Definitions.
For the purposes of this subchapter, the term:
(1) "Computer software" means a set of statements or instructions that when incorporated in a machine-usable medium is capable of causing a machine or device having information processing capabilities to indicate, perform, or achieve a particular function, task, or result.
(1A) “District” means the District of Columbia.
(2) “Mayor” means the Mayor of the District of Columbia.
(3) “Person” means an individual, firm, partnership, society, club, association, joint-stock company, corporation (domestic or foreign), estate, receiver, trustee, assignee, referee, and a fiduciary or other representative, whether or not appointed by a court, and any combination of individuals acting as a unit.
(4) “Tangible personal property” means tangible goods and chattels, including computer software, used or held for use in any business, activity, or occupation whether or not operated for profit.
(5) “Tax year” means the 12-month period beginning July 1st and ending the next June 30th.
(6) “Trade or business” means engaging in, carrying on, and winding up the affairs of a trade, business, profession, vocation, calling, or commercial activity whether or not operated for profit, and includes performing the duties of a public office, the leasing or renting of real or personal property, whether or not the property is leased or rented directly or through an agent and whether or not services are performed in connection with the property, and any other activity carried on or engaged in for livelihood or profit.
(7) “Use in a trade or business” means use of property in commencing, conducting, continuing, or liquidating a trade or business.
(Feb. 28, 1987, D.C. Law 6-212, § 2, 34 DCR 850; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 3, 2020, D.C. Law 23-149, § 7002(b), 67 DCR 10493.)
Prior Codifications
1981 Ed., § 47-1521.
Section References
This section is referenced in § 47-1508 and § 47-2501.01.
Applicability
Section 7003 of D.C. Law 23-149 provided that the changes made to this section by D.C. Law 23-149 shall apply as of July 1, 2021.