District of Columbia § 47-1364 Assessment during redemption period; assessment to purchaser.

District of Columbia Statutes

§ 47-1364 — Assessment during redemption period; assessment to purchaser.

District of Columbia § 47-1364

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 13ARevised Real Property Tax Sales.

Subch. IIIRedemption.

This text of District of Columbia § 47-1364 (Assessment during redemption period; assessment to purchaser.) is published on Counsel Stack Legal Research, covering District of Columbia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

D.C. Code § 47-1364 (2026).

Text

Until a judgment is entered that forecloses the right of redemption in a real property sold by the Mayor and a deed is executed by the Mayor, the real property shall continue to be assessed as though no sale had been made. When the judgment is entered and the deed executed, the real property shall be transferred on the assessment books or records to the purchaser notwithstanding any other law. After the transfer, the real property shall be assessed in the name of the purchaser.

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Until a judgment is entered that forecloses the right of redemption in a real property sold by the Mayor and a deed is executed by the Mayor, the real property shall continue to be assessed as though no sale had been made. When the judgment is entered and the deed executed, the real property shall be transferred on the assessment books or records to the purchaser notwithstanding any other law. After the transfer, the real property shall be assessed in the name of the purchaser.