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The DC Code: § 47-1365 Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.

Index47 Taxation, Licensing, Permits, Assessments, and Fees. (Refs & Annos)

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:

1
The payor is bound either by operation of law or by contract to pay the taxes;
2
The real property is the subject of receivership proceedings; or
3
The Mayor has taken possession of the real property in accordance with § 47-1363.

Historical and Statutory

Temporary Addition of Section For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916). Emergency Act Amendments For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706). Legislative History of Laws For Law 13-305, see notes under § 47-901. DC CODE § 47-1365 Current through December 11, 2012

Credits

(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)