§ 47-708 — System to be used outside City — Consideration of designation for collection purposes.

District of Columbia § 47-708

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 7: Designation of Real Property for Assessment and Taxation.

Text

The designation given as hereinbefore prescribed in § 47-704 to each block or square, lot or parcel of land, respectively appearing on the records of the Assessor of the District of Columbia at the time any assessment or tax is levied for which such property may become subject to sale, shall be a complete and official designation of said block or square, lot or parcel of land, for the purpose of the collection of taxes or assessments of any kind, and the designations so given shall be considered good and sufficient descriptions in any advertisements of such property for sale for delinquent taxes or assessments.

Legislative History

Feb. 23, 1905, 33 Stat. 738, ch. 735, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575