All moneys paid or deposited according to law, for the redemption of property sold for taxes, shall be paid by the accounting and disbursing officers of the District to the person or persons entitled to receive it, on the presentation of the certificate of the Collector.
(Leg. Assem., Jan. 19, 1872, ch. 31, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1319.
1973 Ed., § 47-1018.
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
Structure 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
§ 47–1303.04. Real property tax assignment; sale and transfers
§ 47–1306. Real property tax assignment; sale and transfers — Right of 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
§ 47–1314. Liens for taxes or assessments — Sale of property
§ 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