District of Columbia Statutes

§ 47-1376 — Validity of taxes and sale presumed unless attacked in answer.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 13A Revised Real Property Tax Sales.·Subch. IV Foreclosure.
In an action to foreclose the right of redemption, the plaintiff shall not be required to plead or prove the various steps, procedure, and notices for the assessment and imposition of the taxes for which the real property was sold or the proceedings taken by the Mayor to sell the real property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, plead as an affirmative defense, the invalidity of the taxes, the invalidity of the proceedings to sell, or the invalidity of the sale.

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District of Columbia § 47-1376 (Validity of taxes and sale presumed unless attacked in answer.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

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

Nearby Sections

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