District of Columbia § 47-408 Powers of Mayor — Omission from records of uncollectible taxes and assessments.

District of Columbia Statutes

§ 47-408 — Powers of Mayor — Omission from records of uncollectible taxes and assessments.

District of Columbia § 47-408

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

Ch. 4Collection and Disbursement of Taxes.

Subch. IGeneral Provisions.

This text of District of Columbia § 47-408 (Powers of Mayor — Omission from records of uncollectible taxes and assessments.) 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 § 47-408 (2026).

Text

The Mayor of the District of Columbia is authorized to direct the Collector of Taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the Mayor may determine are uncollectible, but such determination on the part of the Mayor or the failure of the Collector to carry such taxes on his records as assets shall not affect the liability of the taxpayer for the payment of said taxes.

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The Mayor of the District of Columbia is authorized to direct the Collector of Taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the Mayor may determine are uncollectible, but such determination on the part of the Mayor or the failure of the Collector to carry such taxes on his records as assets shall not affect the liability of the taxpayer for the payment of said taxes.