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District of Columbia · Through 2026-08-20 (D.C. Law 26-175)

D.C. Code § 47-1364: Assessment during redemption period; assessment to purchaser.

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Where this section sits in the code
  1. Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
  2. Chapter 13A. Revised Real Property Tax Sales.
  3. Subchapter III. Redemption.

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.

Collected 2026-08-29T05:44:07Z. Source file · JSON

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