§ 47–811.04. Abatement of penalty and interest; compromise.

The Mayor may:

(1) In his discretion, waive in whole or in part, interest or penalties, on unpaid taxes levied under this chapter and due to the District of Columbia, when, in his or her judgment, it would be equitable, just, or in the public interest; or

(2) Compromise taxes levied under this chapter if there is reasonable doubt as to:

(A) The liability of the real property or taxpayer; or

(B) The collectibility of the tax; provided, that:

(i) The real property shall be transferred to a new owner who is wholly unrelated to the owner; and

(ii) Subordinate liens shall be released before the tax is compromised.

(Apr. 4, 2003, D.C. Law 14-282, § 11(g), 50 DCR 896.)

Emergency Legislation

For temporary (90 day) addition of this section, see § 12(h) 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) addition of this section, see § 12(h) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).

Temporary Legislation

For temporary (225 day) addition of section, see § 12(h) 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) addition of section, see § 12(h) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).