2013 District of Columbia Code
Division VIII — GENERAL LAWS
Title 47 — TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEES
Chapter 13 — REAL PROPERTY TAX SALES
Section 47-1302 — Delinquent taxes - Notice to record owner; contents.

(a) Annually and subsequent to July 1st, the Assessor of the District of Columbia shall mail to the record owner of each lot or parcel of land upon which a real property tax has been levied by the District of Columbia as of July 1st of the same year, a notice of the amount of the real property tax, and of the manner in which the amount of the real property tax is payable according to law. The notice shall state whether there were any delinquent real property taxes unpaid on July 1st of the year in which the notice is sent; provided, that if the address of the owner is unknown, the notice shall be mailed to the owner's agent, if known; and if there is more than 1 record owner of any lot or parcel, notice mailed to 1 of the owners shall be deemed in compliance with this section; provided further, that nothing in this section shall affect in any way the provisions of § 47-1203; provided further, that failure of the property owner or the property owner's agent to receive the notice shall not relieve the property owner of payment of any penalty or interest as required by law for the delinquent payment of real property taxes; provided further, that the term "record owner" shall include 1 or more persons whose leasehold interest or interests in a leasehold condominium, as that term is defined in § 42-1901.02(18), extends for the entire balance of the unexpired term or terms.
(b) Notwithstanding the provisions in subsection (a) of this section, beginning October 1, 1993, and for each tax year thereafter, annually and subsequent to October 1st, the Assessor of the District of Columbia shall mail to the record owner of each lot or parcel of land upon which a real property tax has been levied by the District of Columbia as of October 1st of the same year, a notice of the amount of such real property tax, and of the manner in which the amount of such real property tax is payable according to law. The notice shall state whether there were any delinquent real property taxes unpaid on October 1st of the year in which the notice is sent; provided, that if the address of the owner is unknown, the notice shall be mailed to the owner's agent, if known; and if there is more than 1 record owner of any lot or parcel, notice mailed to 1 of the owners shall be deemed compliance with this section; provided further, that nothing in this section shall affect in any way the provisions of § 47-1203; provided further, that failure of the property owner or the property owner's agent to receive the notice shall not relieve the property owner of payment of any penalty or interest as required by law for the delinquent payment of real property taxes; provided further, that the term "record owner" shall include 1 or more persons whose leasehold interest or interests in a leasehold condominium, as that term is defined in § 42-1901.02(18), extends for the entire balance of the unexpired term or terms.

History
(June 25, 1938, ch. 702, § 12; Oct. 5, 1943, 57 Stat. 570, ch. 256; Dec. 18, 1979, D.C. Law 3-40, § 5, 26 DCR 1950; Sept. 30, 1993, D.C. Law 10-25,§ 109, 40 DCR 5489; June 14, 1994, D.C. Law 10-127, § 7, 41 DCR 2050; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Annotations
Prior Codifications. 1981 Ed., § 47-1302.
1973 Ed., § 47-1001a.

Temporary Amendment of Section. For temporary (225 day) amendment of section, see § 109 of Omnibus Budget Support Temporary Act of 1993 (D.C. Law 10-11, August 6, 1993, law notification 40 DCR 6213).

Legislative History of Law 3-40. Law 3-40, the "Real Property Tax Rates for Tax Year 1980 Act," was introduced in Council and assigned Bill No. 3-176, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on September 25, 1979 and October 9, 1979, respectively. Signed by the Mayor on October 26, 1979, it was assigned Act No. 3-112 and transmitted to both Houses of Congress for its review.

Legislative History of Law 10-25. For legislative history of D.C. Law 10-25, see Historical and Statutory Notes following § 47-1301.

Legislative History of Law 10-127. For legislative history of D.C. Law 10-127, see Historical and Statutory Notes following § 47-1301.

Editor's Notes Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.