D.C. Code § 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.
Source: official DC Code section page (code.dccouncil.gov)
In this chapter (40 sections)
- 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.
- 47-1378 · Final order.
- 47-1379 · Reopening judgments.
- 47-1380 · Judgment setting aside sale.
- 47-1381 · Judgment bars redemption only in real property described…
- 47-1382 · Purchaser’s deed; payment; compliance with terms of judgment…
- 47-1382.01 · Equity distribution post-judgment — owner-occupant…
- 47-1383 · Obtaining possession.
- 47-1384 · Construction of chapter.
- 47-1385 · Transition provisions; applicability of chapter.