D.C. Code § 47-1331
Tax is lien on real property; priority; application of payment; lien for deferred tax.
# (a)
A tax shall automatically become a lien on the real property on the date the tax was due and unpaid or converted to a real property tax under § 47-1340.
# (b)
The lien for a tax shall be a prior and preferred claim over all other liens and shall be perpetual.
# (c)
Unless otherwise provided in this chapter, all payments for taxes collected under this chapter shall be applied to each outstanding lien in order of its priority measured by the date that it became, or was converted to, a lien under subsection (a) of this section. The payment shall be applied to the lien in the following order: costs; penalties; interest; and the original amount of the lien.
# (d)
A lien transferred to a third party by the District under § 47-1303.04, including an assignee or successor in interest, shall enjoy the same priority and preference as if the lien were still held by the District.
# (e)
A tax or any other unpaid tax, charge, or indebtedness owing to the District and deferred under subchapter VIII of Chapter 35 of Title 42, is a lien on the real property for which the deferral was granted. Payments shall be applied first to the lien having priority and for which the deferral is not granted; provided, that (1) the taxpayer shall make additional payments under the deferral agreement entered into with the Mayor, which payments shall be applied first to the deferred lien having priority until all deferred liens are paid, and (2) payment of taxes not deferred in the agreement and assessed for periods after the latest period deferred in the agreement remains current. The taxpayer may designate a payment to the nondeferred tax if the designation and application of payment shall not cause the District to default on another contractual obligation.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 47-1330 · Definitions.
- 47-1331 · Tax is lien on real property; priority; application of…
- 47-1332 · Sale of properties by Mayor; exemptions from sale.
- 47-1333 · Sale not subject to procurement.
- 47-1334 · Interest rate.
- 47-1335 · Issuance of regulations to carry out chapter.
- 47-1336 · Energy efficiency loan foreclosure.
- 47-1340 · Notice to agencies; certification of taxes due agencies;…
- 47-1341 · Notice of delinquency.
- 47-1342 · Public notice; costs.
- 47-1342.01 · Bid off property.
- 47-1343 · Real property to be sold in its entirety.
- 47-1344 · Personal property of owner not affecting sale.
- 47-1345 · Sale of real property subject to possessory interest.
- 47-1346 · Sale at public auction.
- 47-1347 · Payment of purchase price at tax sale.
- 47-1348 · Certificate of sale — in general.
- 47-1349 · Certificate of sale — assignment.
- 47-1350 · Certificate of sale — recording.
- 47-1351 · Certificate of sale — as evidence.
- 47-1352 · Purchase by District — in general.
- 47-1353 · Purchase by District — right to sell or foreclose upon real…
- 47-1353.01 · Post-sale notice.
- 47-1354 · Payment of other taxes and liabilities by purchaser;…
- 47-1355 · Void certificate of sale.
- 47-1360 · Right of redemption.
- 47-1361 · Required payments; notice to purchaser; certificate of…
- 47-1362 · Fixing amount necessary for redemption after action to…
- 47-1363 · Rights of owners and purchasers during redemption period;…
- 47-1364 · Assessment during redemption period; assessment to purchaser.
- 47-1365 · Tenant or person with less than fee simple interest paying…
- 47-1366 · Cancellation of sale by Mayor.
- 47-1370 · Complaints by purchasers to foreclose the right of…
- 47-1371 · Parties.
- 47-1372 · Notice to certain persons.
- 47-1373 · How unknown owner made party; affidavit of search.
- 47-1374 · Service of process.
- 47-1375 · Notice by publication.
- 47-1376 · Validity of taxes and sale presumed unless attacked in answer.
- 47-1377 · Purchaser reimbursed by redeeming party for expenses.