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

D.C. Code § 47-1376: Validity of taxes and sale presumed unless attacked in answer.

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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 IV. Foreclosure.

In an action to foreclose the right of redemption, the plaintiff shall not be required to plead or prove the various steps, procedure, and notices for the assessment and imposition of the taxes for which the real property was sold or the proceedings taken by the Mayor to sell the real property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, plead as an affirmative defense, the invalidity of the taxes, the invalidity of the proceedings to sell, or the invalidity of the sale.

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

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