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D.C. Code § 47-4423

Lien priority.

Official textus-dc/statcode.dccouncil.gov
Summarize

# (a)

The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.

# (b)

In the case of business property sold, transferred, or assigned in bulk other than in the ordinary course of trade or business, the purchaser shall also be deemed to have notice of taxes owing if the purchaser fails to give timely notice to the Mayor under § 47-4461.

# (c)

Notwithstanding subsection (a) of this section, the lien imposed by § 47-4421 for tax owing under Chapter 20 or § 47-1812.08 shall be valid against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor regardless of when the lien is filed with the Recorder of Deeds; provided, that the lien shall not be valid against a bona fide purchaser for value of homestead real property.

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

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In this chapter (37 sections)
  1. 47-4401 · Payment of tax.
  2. 47-4402 · Credit card or electronic payment of taxes.
  3. 47-4403 · Closing agreements.
  4. 47-4404 · Compromise of tax.
  5. 47-4405 · Collections through third party contractors.
  6. 47-4406 · Secrecy of returns.
  7. 47-4407 · Amnesty for tax periods ending prior to December 31, 2009.
  8. 47-4421 · Lien for taxes.
  9. 47-4422 · Period of lien.
  10. 47-4423 · Lien priority.
  11. 47-4431 · Refund offset.
  12. 47-4432 · Joint and combined returns; real property refund due to more…
  13. 47-4433 · Notice and protest.
  14. 47-4434 · Return of refund in certain cases.
  15. 47-4435 · Deposit of offset amount; application when more than one debt.
  16. 47-4436 · Applicability in certain cases.
  17. 47-4437 · Right of appeal to Superior Court.
  18. 47-4438 · Priority.
  19. 47-4439 · Other methods not precluded.
  20. 47-4440 · Reciprocal refund offset.
  21. 47-4451 · Jeopardy and termination.
  22. 47-4452 · Bond to stay collection.
  23. 47-4461 · Notice of bulk sale.
  24. 47-4462 · Failure to give notice; existence of claim for tax.
  25. 47-4463 · Personal liability.
  26. 47-4471 · Distraint.
  27. 47-4472 · Notice and sale.
  28. 47-4473 · Storage and sale of perishable property.
  29. 47-4474 · Redemption of property.
  30. 47-4475 · Certificate of sale; deed of real property.
  31. 47-4476 · Legal effect of certificate of sale of personal property and…
  32. 47-4477 · Application of proceeds.
  33. 47-4478 · Release of levy and return of property.
  34. 47-4479 · Judgment for wrongful distraint.
  35. 47-4480 · Liability for failure or refusal to surrender.
  36. 47-4481 · Financial institutions, requests for information.
  37. 47-4491 · Personal liability for failure to collect or pay tax.
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