District of Columbia § 47-702 General system to be used — Designation to be official for collection purposes.

District of Columbia Statutes

§ 47-702 — General system to be used — Designation to be official for collection purposes.

District of Columbia § 47-702

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

Ch. 7Designation of Real Property for Assessment and Taxation.

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Bluebook

D.C. Code § 47-702 (2026).

Text

The designation as prescribed in § 47-701 to each of said lots or parcels of land, which they shall respectively bear on the records of the Assessor of said District at the time said lots or parcels become subject to sale for arrears of any tax or assessment, shall be the official designation of said lots or parcels of land for the enforcement of the collection of all such arrears of general taxes and assessments for the tax year in which the said designation shall be given, and until such designation be changed pursuant to law.

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The designation as prescribed in § 47-701 to each of said lots or parcels of land, which they shall respectively bear on the records of the Assessor of said District at the time said lots or parcels become subject to sale for arrears of any tax or assessment, shall be the official designation of said lots or parcels of land for the enforcement of the collection of all such arrears of general taxes and assessments for the tax year in which the said designation shall be given, and until such designation be changed pursuant to law.