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

District of Columbia Statutes

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

District of Columbia § 47-1376

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

Ch. 13ARevised Real Property Tax Sales.

Subch. IVForeclosure.

This text of District of Columbia § 47-1376 (Validity of taxes and sale presumed unless attacked in answer.) 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 § 47-1376 (2026).

Text

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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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.