District of Columbia § 47-405 Certificate of taxes and assessments due; furnishment; fee.

District of Columbia Statutes

§ 47-405 — Certificate of taxes and assessments due; furnishment; fee.

District of Columbia § 47-405

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

Ch. 4Collection and Disbursement of Taxes.

Subch. IGeneral Provisions.

This text of District of Columbia § 47-405 (Certificate of taxes and assessments due; furnishment; fee.) 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 § 47-405 (2026).

Text

(a)The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real property mentioned in the certificate, and the lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the real property at the time such tax was assessed to pay the same, mentioned in the certificate. The Mayor shall collect a fee for each certificate of taxes issued.

(b)Subsection (a) of this section shall not apply to taxes and assessments, general and special, for w

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real property mentioned in the certificate, and the lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the real property at the time such tax was assessed to pay the same, mentioned in the certificate. The Mayor shall collect a fee for each certificate of taxes issued.

(b) Subsection (a) of this section shall not apply to taxes and assessments, general and special, for which a lien has been recorded at the Recorder of Deeds.

(c) This section shall not apply to taxes owed, or which shall be owed, under § 47-850.02(c)(2) or § 47-863(g)(2) .

(c-1) This section shall not apply to real property taxes deferred under §§ 47-845 , 47-845.01 , 47-845.02 , and 47-845.03 .

(d) The certified statement may be furnished in the form of a physical certificate or via an electronic medium, at the discretion of the Mayor. When furnished via an electronic medium, a digital signature shall be deemed a signature and official seal for purposes of subsection (a) of this section; provided, that in the absence of the digital signature, the last update to the electronic file as evidenced by the records of the Mayor, immediately prior to transfer of the real property for which the certified statement was obtained, shall be deemed the certified statement.

Legislative History

Feb. 6, 1879, 20 Stat. 283, ch. 50; May 13, 1892, 27 Stat. 37, ch. 74; Mar. 3, 1917, 39 Stat. 1005, ch. 160; Mar. 3, 1925, 43 Stat. 1222, ch. 477; June 25, 1938, 52 Stat. 1202, ch. 702, § 11; Mar. 16, 1978, D.C. Law 2-57, § 2, 24 DCR 5426; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 508(e)(1), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(b), 50 DCR 896; Oct, 20, 2005, D.C. Law 16-33, § 1143(a), 52 DCR 7503