D.C. Code § 47-408

Current through codified legislation effective September 18, 2024

Section 47-408 - Powers of Mayor - Omission from records of uncollectible taxes and assessments

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.

D.C. Code § 47-408

June 25, 1938, 52 Stat. 1202, ch. 702, § 10; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.

Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.