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
15
§ 47-1001
Real property — Listing.§ 47-1002
Real property — Exemptions.§ 47-1003
Disabled American Veterans.§ 47-1005
Real property tax exemption.§ 47-1005.03
Nonprofit Workforce Housing Properties.§ 47-1007
Real property tax exemption.§ 47-1009
Appeals from assessments.§ 47-101
[Reserved].§ 47-1010
Rules and regulations.§ 47-1010.01
Real property tax exemption.