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D.C. Code § 47-405

Certificate of taxes and assessments due; furnishment; fee.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real property mentioned in the certificate, and the lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the real property at the time such tax was assessed to pay the same, mentioned in the certificate. The Mayor shall collect a fee for each certificate of taxes issued.

# (b)

Subsection (a) of this section shall not apply to taxes and assessments, general and special, for which a lien has been recorded at the Recorder of Deeds.

# (c)

This section shall not apply to taxes owed, or which shall be owed, under § 47-850.02(c)(2) or § 47-863(g)(2).
(c-1) This section shall not apply to real property taxes deferred under §§ 47-845, 47-845.01, 47-845.02, and 47-845.03.

# (d)

The certified statement may be furnished in the form of a physical certificate or via an electronic medium, at the discretion of the Mayor. When furnished via an electronic medium, a digital signature shall be deemed a signature and official seal for purposes of subsection (a) of this section; provided, that in the absence of the digital signature, the last update to the electronic file as evidenced by the records of the Mayor, immediately prior to transfer of the real property for which the certified statement was obtained, shall be deemed the certified statement.

Source: official DC Code section page (code.dccouncil.gov)

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In this chapter (40 sections)
  1. 47-401 · Required bond for Collector of Taxes.
  2. 47-402 · Deputy Collector of Taxes.
  3. 47-403 · Cashier in Collector’s office.
  4. 47-404 · Account books of Collector.
  5. 47-405 · Certificate of taxes and assessments due; furnishment; fee.
  6. 47-406 · Powers of Mayor — Adjustment of certain rates.
  7. 47-407 · Powers of Mayor — Waiver of interest and penalties.
  8. 47-408 · Powers of Mayor — Omission from records of uncollectible taxes…
  9. 47-409 · Disbursement of taxes and appropriations; settlement of…
  10. 47-410 · Payment of moneys into Treasury; requisitions and…
  11. 47-411 · Trust fund deposits and disbursements.
  12. 47-412 · Applicability of personal property tax provisions.
  13. 47-412.01 · Time for performance of acts when last day falls on…
  14. 47-413 · Jeopardy assessment and collection.
  15. 47-414 · Abatement of taxes.
  16. 47-415 · Regulations.
  17. 47-421 · Interest.
  18. 47-422 · Authority to make payments.
  19. 47-423 · Authority to contract for payments.
  20. 47-424 · Persons ineligible to file claims.
  21. 47-425 · Rules and regulations. [Repealed.]
  22. 47-431 · Right of states to sue in District; certificate of authorized…
  23. 47-432 · Right of District to sue in states; authority of Mayor to…
  24. 47-433 · Definitions.
  25. 47-441 · Adopted; form.
  26. 47-442 · Appointment to Multistate Tax Commission; alternate.
  27. 47-443 · Existing District tax laws and regulations not affected.
  28. 47-444 · Audits.
  29. 47-445 · Rules and regulations.
  30. 47-446 · Implementation subject to appropriations.
  31. 47-451 · Amnesty.
  32. 47-452 · Establishment and application; availability; publicity.
  33. 47-453 · Interest.
  34. 47-454 · Substantial understatement penalty.
  35. 47-455 · Failure to file or pay penalty.
  36. 47-456 · Fraud penalty.
  37. 47-457 · Garnishment.
  38. 47-458 · Deficiencies; collection.
  39. 47-459 · Rules.
  40. 47-459.01 · Amnesty.
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