District of Columbia § 47-1365 Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.

District of Columbia Statutes

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

District of Columbia § 47-1365

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

Ch. 13ARevised Real Property Tax Sales.

Subch. IIIRedemption.

This text of District of Columbia § 47-1365 (Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.) 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 § 47-1365 (2026).

Text

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 .

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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 .