(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.)
1981 Ed., § 47-404.
1973 Ed., § 47-305.
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 4 - Collection and Disbursement of Taxes
Subchapter I - General Provisions
§ 47–401. Required bond for Collector of Taxes
§ 47–402. Deputy Collector of Taxes
§ 47–403. Cashier in Collector’s office
§ 47–404. Account books of Collector
§ 47–405. Certificate of taxes and assessments due; furnishment; fee
§ 47–406. Powers of Mayor — Adjustment of certain rates
§ 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed]
§ 47–408. Powers of Mayor — Omission from records of uncollectible taxes and assessments
§ 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed]
§ 47–411. Trust fund deposits and disbursements. [Repealed]
§ 47–412. Applicability of personal property tax provisions. [Repealed]
§ 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday
§ 47–413. Jeopardy assessment and collection. [Repealed]