(a) If a person liable to pay a tax neglects or refuses to pay the tax after demand, the amount, including any interest, addition to tax, or assessable penalty, together with any costs that may accrue, shall be a lien in favor of the District of Columbia upon all property (including rights to property), whether real or personal, belonging to the person, and shall have the same effect as a lien created by judgment. The lien shall attach to all property (including rights to property) belonging to, or acquired by, the person at any time during the period of the lien.
(b) A disclaimer of a property interest does not invalidate a lien under this section.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Mar. 2, 2007, D.C. Law 16-205, § 4, 53 DCR 9063.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 16-205, designated existing text as subsec. (a), and added subsec. (b).
Legislative History of Laws
For Law 13-305, see notes under § 47-4401.
Law 16-205, the "Uniform Disclaimers of Property Interests Revision Act of 2006", was introduced in Council and assigned Bill No. 16-707, which was referred to the Committee on Judiciary. The Bill was adopted on first and second readings on July 11, 2006, and October 3, 2006, respectively. Signed by the Mayor on October 25, 2006, it was assigned Act No. 16-505 and transmitted to both Houses of Congress for its review. D.C. Law 16-205 became effective on March 2, 2007.
The lien imposed by § 47-4421 shall be deemed to have arisen at the time the assessment is made, or if the tax return is not timely filed, on the due date of the tax return, and shall continue until the liability for the amount assessed (or a judgment against the taxpayer arising out of the liability) is satisfied or becomes unenforceable; provided, that:
(1) A lien for the tax imposed by Chapter 20 of this title or § 47-1812.08 shall arise on the due date of the tax return; and
(2) A lien for the taxes imposed by Chapter 37 of this title shall arise on the date of death.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Legislative History of Laws
For Law 13-305, see notes under § 47-4401.
(a) The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic's lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.
(b) In the case of business property sold, transferred, or assigned in bulk other than in the ordinary course of trade or business, the purchaser shall also be deemed to have notice of taxes owing if the purchaser fails to give timely notice to the Mayor under § 47-4461.
(c) Notwithstanding subsection (a) of this section, the lien imposed by § 47-4421 for tax owing under Chapter 20 or § 47-1812.08 shall be valid against a purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor regardless of when the lien is filed with the Recorder of Deeds; provided, that the lien shall not be valid against a bona fide purchaser for value of homestead real property.
(June 9, 2001, D.C. Law 13-305, § 405(b), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ggg), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282 rewrote the section which had read as follows:
"Except for a lien for the tax imposed by Chapter 20 of this title or § 47- 1812.08, the lien imposed by § 47-4421 shall not be valid as against a purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds."
Temporary Amendments of Section
For temporary (225 day) amendment of section, see 12(ppp) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see 12(ppp) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Emergency Act Amendments
For temporary (90 day) amendment of section, see § 12(ooo) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(ppp) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(ppp) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-4401.
For Law 14-282, see notes following § 47-902.
