In an action to foreclose the right of redemption, the plaintiff shall not be required to plead or prove the various steps, procedure, and notices for the assessment and imposition of the taxes for which the real property was sold or the proceedings taken by the Mayor to sell the real property. The validity of the procedure is conclusively presumed unless a defendant in the proceeding shall, by answer, plead as an affirmative defense, the invalidity of the taxes, the invalidity of the proceedings to sell, or the invalidity of the sale.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
For temporary (90 day) addition of section, see § 7 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 (225 day) addition of section, see § 7 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).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13A - Revised Real Property Tax Sales
§ 47–1372. Notice to certain persons
§ 47–1373. How unknown owner made party; affidavit of search
§ 47–1375. Notice by publication
§ 47–1376. Validity of taxes and sale presumed unless attacked in answer
§ 47–1377. Purchaser reimbursed by redeeming party for expenses
§ 47–1379. Reopening judgments
§ 47–1380. Judgment setting aside sale
§ 47–1381. Judgment bars redemption only in real property described therein
§ 47–1382. Purchaser’s deed; payment; compliance with terms of judgment as to payments
§ 47–1382.01. Equity distribution post-judgment — owner-occupant properties
§ 47–1383. Obtaining possession