District of Columbia Code
Chapter 13 - Real Property Tax Sales
§ 47–1316. Errors in computation not to affect sales

No sale of any real property for taxes shall be impaired or made void by reason of any error of the proper officers in making a computation of the amount of taxes due, the expenses attendant on the advertisement and sale, or of the purchase money and the interest thereon, notwithstanding the sum erroneously computed may have been paid by the purchaser, his heirs or assigns; but all such sales and the deeds which may be granted on the certificates then issued shall be valid and binding as if no such error had been made.
(R.S., D.C., § 173; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1316.
1973 Ed., § 47-1015.

Structure District of Columbia Code

District of Columbia Code

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

Chapter 13 - Real Property Tax Sales

§ 47–1301. Delinquent taxes — List; notice of sale; public auction

§ 47–1302. Delinquent taxes — Notice to record owner; contents

§ 47–1303. Delinquent taxes — Sale of property

§ 47–1303.01. Definitions for §§ 47-1303.02 and 47-1303.03

§ 47–1303.02. Private sale of unimproved residential real property bid off in the name of the District

§ 47–1303.03. Tax deed

§ 47–1303.04. Real property tax assignment; sale and transfers

§ 47–1304. Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption

§ 47–1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates. [Repealed]

§ 47–1306. Real property tax assignment; sale and transfers — Right of redemption

§ 47–1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption

§ 47–1308. Real property tax assignment; sale and transfers — Invalid sales

§ 47–1309. Real property tax assignment; sale and transfers — Advertising expenses

§ 47–1310. Duties of Assessor — Furnishment of information

§ 47–1311. Duties of Assessor — Preparation of list of sold property

§ 47–1312. Liens for taxes or assessments — Petition to enforce; redemption

§ 47–1313. Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale

§ 47–1314. Liens for taxes or assessments — Sale of property

§ 47–1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed

§ 47–1316. Errors in computation not to affect sales

§ 47–1317. Refunds — Taxes erroneously paid

§ 47–1318. Refunds — Money deposited for license

§ 47–1319. Disposition of redemption moneys

§ 47–1320. Delinquent taxpayers — bidding at tax sales prohibited

§ 47–1321. Regulations