Code of the District of Columbia

Subchapter I. General Provisions.


§ 47–401. Required bond for Collector of Taxes.

The Collector of Taxes before entering upon his duties shall execute a bond in the sum of $100,000, with sufficient surety or sureties, to be approved by the Mayor of the District of Columbia conditioned for the faithful performance of the duties of his office.


(Leg. Assem., Aug. 23, 1871, ch. 108, § 7; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-401.

1973 Ed., § 47-302.

Editor's Notes

Office of Collector of Taxes abolished: The Office of the Collector of Taxes was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. All functions of the Office of the Collector of Taxes including the functions of all officers, employees and subordinate agencies were transferred in the Director, Department of General Administration by Reorganization Order No. 3, dated August 28, 1952. Reorganization Order No. 20, dated November 10, 1952, transferred the functions of the Collector of Taxes to the Finance Office. The same Order provided for the Office of the Collector of Taxes headed by a Collector in the Finance Office and abolished the previously existing Office of the Collector of Taxes. Reorganization Order No. 20 was superseded and replaced by Organization Order No. 121, dated December 12, 1957, which provided that the Finance Office (consisting of the Office of the Finance Officer, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division) would continue under the direction and control of the Director of General Administration, and that the Treasury Division would perform the function of collecting revenues of the District of Columbia and depositing the same with the Treasurer of the United States. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within a newly established Department of General Administration. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. The collection functions of the Director of the Department of Finance and Revenue were transferred to the District of Columbia Treasurer pursuant to § 47-316 on March 5, 1981.


§ 47–402. Deputy Collector of Taxes.

The Deputy Collector of Taxes shall perform such duties as may be required of him by the Collector, and the Collector may require the said Deputy Collector to give bond for the faithful performance of his duties; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.


(June 11, 1896, 29 Stat. 394, ch. 419; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-402.

1973 Ed., § 47-303.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.


§ 47–403. Cashier in Collector’s office.

The cashier (in the Collector’s office) shall, in the necessary absence or inability of the Collector from any cause, perform his duties without any additional compensation; and the Collector may require the said cashier to give bond for the faithful performance of such duties during the absence or inability of the Collector; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.


(Aug. 6, 1890, 26 Stat. 294, ch. 724; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-403.

1973 Ed., § 47-304.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.


§ 47–404. Account books of Collector.

(a) It shall be the duty of the Collector to keep in his office account books, in which shall be entered:

(1) The dates of payment of all taxes;

(2) The amounts paid;

(3) The names of the persons by whom payment has been made;

(4) The years paid for;

(5) The property paid on; and

(6) The names of the persons to whom assessed.

(b) His books shall at all times be open to the inspection of any officer who may be authorized by the Mayor of the District of Columbia to examine the same.


(Leg. Assem., Aug. 23, 1871, ch. 108, § 1; June 20, 1874, 18 Stat. 116, ch. 337, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-404.

1973 Ed., § 47-305.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.


§ 47–405. Certificate of taxes and assessments due; furnishment; fee.

(a) The Mayor shall furnish whenever called upon, a certified statement of all taxes and assessments, general and special, that may be due at the time of making the certificate; and the certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real property mentioned in the certificate, and the lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the real property at the time such tax was assessed to pay the same, mentioned in the certificate. The Mayor shall collect a fee for each certificate of taxes issued.

(b) Subsection (a) of this section shall not apply to taxes and assessments, general and special, for which a lien has been recorded at the Recorder of Deeds.

(c) This section shall not apply to taxes owed, or which shall be owed, under § 47-850.02(c)(2) or § 47-863(g)(2).

(c-1) This section shall not apply to real property taxes deferred under §§ 47-845, 47-845.01, 47-845.02, and 47-845.03.

(d) The certified statement may be furnished in the form of a physical certificate or via an electronic medium, at the discretion of the Mayor. When furnished via an electronic medium, a digital signature shall be deemed a signature and official seal for purposes of subsection (a) of this section; provided, that in the absence of the digital signature, the last update to the electronic file as evidenced by the records of the Mayor, immediately prior to transfer of the real property for which the certified statement was obtained, shall be deemed the certified statement.


(Feb. 6, 1879, 20 Stat. 283, ch. 50; May 13, 1892, 27 Stat. 37, ch. 74; Mar. 3, 1917, 39 Stat. 1005, ch. 160; Mar. 3, 1925, 43 Stat. 1222, ch. 477; June 25, 1938, 52 Stat. 1202, ch. 702, § 11; Mar. 16, 1978, D.C. Law 2-57, § 2, 24 DCR 5426; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 508(e)(1), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(b), 50 DCR 896; Oct, 20, 2005, D.C. Law 16-33, § 1143(a), 52 DCR 7503.)

Prior Codifications

1981 Ed., § 47-405.

1973 Ed., § 47-306.

Effect of Amendments

D.C. Law 13-305 rewrote the section which had read:

“The Collector of Taxes shall furnish whenever called upon, a certified statement, over his hand and official seal, of all taxes and assessments, general and special, that may be due at the time of making said certificate; and said certificate when furnished shall be a bar to the collection and recovery from any subsequent purchaser of any tax or assessment omitted from and which may be a lien upon the real estate mentioned in said certificate, and said lien shall be discharged as to such subsequent purchaser, but shall not affect the liability of the person who owned the property at the time such tax was assessed to pay the same, mentioned in said certificate. The charge for each certificate of taxes so issued shall be $6.”

D.C. Law 14-282, in subsec. (b), substituted “Subsection (a) of this section” for “This section”; and added subsecs. (c) and (d).

D.C. Law 16-33 added subsec. (c-1).

Emergency Legislation

For temporary (90 day) amendment of section, see § 8(e)(1) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).

For temporary (90 day) amendment of section, see § 12(b) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) amendment of section, see § 12(b) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) amendment of section, see § 12(b) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

For temporary (90 day) amendment of section, see §§ 1143(a), 1144 of Fiscal Year 2006 Budget Support Emergency Act of 2005 (D.C. Act 16-168, July 26, 2005, 52 DCR 7667).

Temporary Legislation

For temporary (225 day) amendment of section, see § 8(e)(1) of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).

For temporary (225 day) amendment of section, see § 12(b) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) amendment of section, see § 12(b) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Section 1144 of D.C. Law 16-33 provided that §§ 1142 and 1143 shall apply to tax periods beginning after September 30, 2005.


§ 47–406. Powers of Mayor — Adjustment of certain rates.

The Mayor of the District of Columbia is hereby authorized from time to time to adjust the rates to be charged for issuing certificates of real estate taxes and assessments due and for duplicating District of Columbia tax returns. Notice of changes in such rates shall be published in accordance with the provisions of § 2-501et seq. and, in addition, shall be filed with the Council of the District of Columbia at least 30 days prior to their effective date.


(Mar. 16, 1978, D.C. Law 2-57, § 5, 24 DCR 5426; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-406.

1973 Ed., § 47-306.1.


§ 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed]

Repealed.


(June 25, 1938, 52 Stat. 1201, ch. 702, § 7; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(c), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-407.

1973 Ed., § 47-307.

Editor's Notes

Section 410(d) of D.C. Law 13-305 provided: “Section 406(a), (c), (j), (m), (p), (q), (s), (w), (bb), (dd), (ee), (hh) through (kk), (mm) through (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), and (fff) shall apply for all tax years or taxable periods beginning after December 31, 2000.”


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

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.


(June 25, 1938, 52 Stat. 1202, ch. 702, § 10; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)

Prior Codifications

1981 Ed., § 47-408.

1973 Ed., § 47-308.

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.


§ 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed]

[Repealed].


(June 11, 1878, 20 Stat. 105, ch. 180, § 4; June 10, 1921, 42 Stat. 24, ch. 18, § 305; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(2), 63 DCR 7589.)

Prior Codifications

1981 Ed., § 47-409.

1973 Ed., § 47-309.

Section References

This section is referenced in § 47-111 and § 47-410.

Cross References

Disbursing officer, general powers, advances in money, required accounting, see § 47-111.

Emergency Legislation

For temporary (90 days) repeal of this section, see § 12(b)(2) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).

Editor's Notes

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.


§ 47–410. Payment of moneys into Treasury; requisitions and expenditures; disbursement accounts. [Repealed]

[Repealed].


(July 1, 1882, 22 Stat. 144, ch. 263, § 3; Mar. 3, 1883, 22 Stat. 470, ch. 95,§ 2; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(3), 63 DCR 7589.)

Prior Codifications

1981 Ed., § 47-410.

1973 Ed., § 47-310.

Emergency Legislation

For temporary (90 days) repeal of this section, see § 12(b)(3) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).


§ 47–411. Trust fund deposits and disbursements. [Repealed]

[Repealed].


(Apr. 27, 1904, 33 Stat. 368, ch. 1628; June 10, 1921, 42 Stat. 24, ch. 18, § 304; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 17, 2016, D.C. Law 21-143, § 13(b)(4), 63 DCR 7589.)

Prior Codifications

1981 Ed., § 47-411.

1973 Ed., § 47-311.

Emergency Legislation

For temporary (90 days) repeal of this section, see § 12(b)(4) of Repeal of Outdated and Unnecessary Audit Mandates Emergency Amendment Act of 2016 (D.C. Act 21-403, May 21, 2016, 63 DCR 7925).


§ 47–412. Applicability of personal property tax provisions. [Repealed]

Repealed.


(May 18, 1954, 68 Stat. 119, ch. 218, title XVI, § 1601; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(d), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-412.

1973 Ed., § 47-312.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (oo), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday.

When the last day prescribed administered by the Chief Financial Officer for performing any act falls on Saturday, Sunday, or a legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. For the purposes of this section:

(1) The last day for the performance of any act shall be determined by including any authorized extension of time.

(2) The term “legal holiday” means a legal holiday in the District of Columbia.


(Apr. 8, 2011, D.C. Law 18-363, § 2(a)(2), 58 DCR 963; Oct. 30, 2018, D.C. Law 22-168, § 7093(a), 65 DCR 9388.)

Emergency Legislation

For temporary (90 days) amendment of this section, see § 7093(a) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).

For temporary (90 days) amendment of this section, see § 7093(a) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).

For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Emergency Amendment Act of 2011 (D.C. Act 19-33, March 15, 2011, 58 DCR 2608).

For temporary (90 day) addition of § 3a of D.C. Law 18-363, see § 2 of Real Property Tax Appeals Commission Establishment Congressional Review Emergency Amendment Act of 2011 (D.C. Act 19-76, June 23, 2011, 58 DCR 5377).

Temporary Legislation

Section 2 of D.C. Law 19-9 added a section to D.C. Law 18-363 to read as follows: “Sec. 3a. Applicability. ”Sections 2 and 3 shall apply as of October 1, 2011.“.

Section 4(b) of D.C. Law 19-9 provided that the act shall expire after 225 days of its having taken effect.

Section 2 of D.C. Law 19-75 added a section to D.C. Law 18-363 to read as follows:

“Sec. 3a. Applicability; transition.

“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.

“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”.

Section 6 of D.C. Law 19-75 repealed D.C. Law 19-9.

Section 8(b) of D.C. Law 19-75 provided that the act shall expire after 225 days of its having taken effect.

Editor's Notes

Applicability of D.C. Law 18-363: Section 3a of D.C. Law 18-363, as added by D.C. Law 19-155, § 4, provided:

“Sec. 3a. Applicability; transition.

“(a) Sections 2 and 3 shall apply upon Council approval and appointment by the Mayor of a full-time Chairperson and a full-time Vice Chairperson to the Real Property Tax Appeals Commission for the District of Columbia.

“(b) Notwithstanding subsection (a) of this section, the Mayor shall appoint the members of the Real Property Tax Appeals Commission for the District of Columbia with the advice and consent of the Council in accordance with the provisions of section 2(b)(3).”


§ 47–413. Jeopardy assessment and collection. [Repealed]

Repealed.


(May 18, 1954, 68 Stat. 120, ch. 218, title XVI, § 1602; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(d), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-413.

1973 Ed., § 47-313.

Editor's Notes

Board of Personal Tax Appraisers abolished: The Board of Personal Tax Appraisers was abolished by Organization Order No. 121, dated December 12, 1957. This Order continued the Finance Office, under the Department of General Administration, composed of the Office of the Finance Officer, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division, and also established a Board of Equalization and Review. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within the newly established Department of General Administration and also established a Board of Equalization and Review in the Finance Office, composed of the Finance Officer as Chairman, and 2 or more qualified persons who are conversant with real estate values in the District of Columbia, to be designated by the Finance Officer with the approval of the Director of General Administration. Under the provisions of the Order, the Board of Equalization and Review was empowered to review and equalize real estate assessments, hear complaints against real estate assessments and take appropriate action, and to transmit equalized assessments to the Commissioner for approval. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. The latter Order also provided that the Director of the Department of Finance and Revenue serve on the Board of Equalization and Review (now the Board of Real Property Assessments and Appeals). Office of Assessor abolished: The Office of Assessor was abolished and the functions thereof transferred to the Board of Commissioners of the District of Columbia by Reorganization Plan No. 5 of 1952. All functions of the Office of the Assessor including the functions of all officers, employees and subordinate agencies were transferred to the Department of General Administration by Reorganization Order No. 3 of the Board of Commissioners, dated August 28, 1952. Reorganization Order No. 20, dated November 10, 1952, abolished the Office of the Assessor and transferred the functions to the Finance Office in the Department of General Administration. The same Order provided that an Office of the Assessor would be created in the Finance Office. Reorganization Order No. 20 was superseded and replaced by Organization Order No. 121, dated December 12, 1957, which provided that the Finance Office (consisting of the Office of the Finance Officers, Property Tax Division, Revenue Division, Treasury Division, Accounting Division, and Data Processing Division) shall continue under the direction and control of the Director of General Administration, and prescribed the functions thereof. The executive functions of the Board of Commissioners were transferred to the Commissioner of the District of Columbia by § 401 of Reorganization Plan No. 3 of 1967. Organization Order No. 121 was revoked by Organization Order No. 3, dated December 13, 1967, Part IVC of which prescribed the functions of the Finance Office within a newly established Department of General Administration. Functions of the Finance Office as stated in Part IVC of Organization Order No. 3 were transferred to the Director of the Department of Finance and Revenue by Commissioner’s Order No. 69-96, dated March 7, 1969. Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–414. Abatement of taxes. [Repealed]

Repealed.


(Sept. 30, 1966, 80 Stat. 858, Pub. L. 80-610, title IX, § 901; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(d), 48 DCR 334.)

Prior Codifications

1981 Ed., § 47-414.

1973 Ed., § 47-314.

Editor's Notes

Section 410(e) of D.C. Law 13-305 provided: “Section 406(b), (d), (f), (l), (n), (o), (r), (v), (x)through (aa), (cc), (ff), (gg), (ll), (pp), (vv), (ww), (aaa), (ccc), (eee), and (ggg) shall apply as of January 1, 2001.”


§ 47–415. Regulations.

The Mayor may promulgate regulations to carry out the purposes of this subchapter.


(Apr. 4, 2003, D.C. Law 14-282, § 11(c), 50 DCR 896.)

Emergency Legislation

For temporary (90 day) addition of this section, see § 12(c) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).

For temporary (90 day) addition of this section, see § 12(c) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).

For temporary (90 day) addition of this section, see § 12(c) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) addition of section, see § 12(c) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191 October 5, 2002, law notification 49 DCR 9549).

For temporary (225 day) addition of section, see § 12(c) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).