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·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 13A Revised Real Property Tax Sales.·Subch. III Redemption.

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 .

District of Columbia § 47-1365 (Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.