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The DC Code: § 47-702 General system to be used--Designation to be official for collection purposes.

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

The designation as prescribed in § 47-701 to each of said lots or parcels of land, which they shall respectively bear on the records of the Assessor of said District at the time said lots or parcels become subject to sale for arrears of any tax or assessment, shall be the official designation of said lots or parcels of land for the enforcement of the collection of all such arrears of general taxes and assessments for the tax year in which the said designation shall be given, and until such designation be changed pursuant to law.

Historical and Statutory

Prior Codifications 1981 Ed., § 47-702. 1973 Ed., § 47-402. Miscellaneous Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413. DC CODE § 47-702 Current through December 11, 2012


(Mar. 3, 1899, 30 Stat. 1377, ch. 457, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)