2018 District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 7 - Designation of Real Property for Assessment and Taxation.
§ 47–702. General system to be used — Designation to be official for collection purposes.
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.
(Mar. 3, 1899, 30 Stat. 1377, ch. 457, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications1981 Ed., § 47-702.
1973 Ed., § 47-402.
Editor's NotesOffice of Assessor abolished: See Historical and Statutory Notes following § 47-413.
