Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 13A - REVISED REAL PROPERTY TAX SALES
Subchapter III - REDEMPTION
Section 47-1365 - Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents

D.C. Code § 47-1365

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Current through codified legislation effective October 30, 2024
Section 47-1365 - Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents

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.

D.C. Code § 47-1365

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