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.)
1981 Ed., § 47-408.
1973 Ed., § 47-308.
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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]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 [Repealed]