{"data":{"id":"us-dc/d.c.-code-47-1365","jurisdiction":"us-dc","citation":"D.C. Code § 47-1365","heading":"Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.","body":"A tenant or person with less than a fee simple interest from whom payment is obtained (“payor”), by distress or otherwise, of taxes due from an owner or other person under whom the payor holds shall receive a credit for the payment against the rents that the payor owes, except when:\n\n(1)\nThe payor is bound either by operation of law or by contract to pay the taxes;\n\n(2)\nThe real property is the subject of receivership proceedings; or\n\n(3)\nThe Mayor has taken possession of the real property in accordance with § 47-1363.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 13A. Revised Real Property Tax Sales.","Subchapter III. Redemption."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1365","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"f527448737e19fa10a2e8f9bb7eafb3e6568b68e0d1f28900b7f986529a3237a","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-1364","next":"us-dc/d.c.-code-47-1366"},"notice":"GroundRules: Original legal text. Not legal advice."}