{"data":{"id":"us-dc/d.c.-code-47-811.04","jurisdiction":"us-dc","citation":"D.C. Code § 47-811.04","heading":"Abatement of penalty and interest; compromise.","body":"The Mayor may:\n\n(1)\nIn his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or\n\n(2)\nCompromise taxes levied under this chapter if there is reasonable doubt as to:\n(A)\nThe liability of the real property or taxpayer; or\n(B)\nThe collectibility of the tax; provided, that:\n(i)\nThe real property shall be transferred to a new owner who is wholly unrelated to the owner; and\n(ii)\nSubordinate liens shall be released before the tax is compromised.","path":["Title 47. Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]","Chapter 8. Real Property Assessment and Tax.","Subchapter II. Authority and Procedure to Establish Real Property Tax Rates."],"source_url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-811.04","current_through":"2026-08-20 (D.C. Law 26-175)","vintage":"","retrieved_at":"2026-08-29T05:44:07Z","sha256":"b1db329d2cd039ba72a5877219698b0806a70988dfac54ae21cb3400a868abdd","source_id":"us-dc","stale":false,"prev":"us-dc/d.c.-code-47-811.03","next":"us-dc/d.c.-code-47-811.05"},"notice":"GroundRules: Original legal text. Not legal advice."}