Statutes > District of Columbia Statutes > Division VII - Property (TITLE 40 to TITLE 42) > TITLE 42 - REAL PROPERTY (SUBTITLE I to SUBTITLE VIII) > SUBTITLE I - GENERAL (Chapter 1 to Chapter 16) > Chapter 11 - Recordation Tax on Deeds (Section 42-1101 to Section 42-1124) > Section 42-1106 - No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

Section 42-1106 - No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

No recordation until return filed and tax paid; deeds evidencing transfer of economic interest in real property in District. [Repealed]

CREDIT(S)

(Mar. 2, 1962, 76 Stat. 13, Pub. L. 87-408, title III, § 306; Sept. 9, 1989, D.C. Law 8-20, § 2(e), 36 DCR 4564; June 14, 1994, D.C. Law 10-128, § 101(g), 41 DCR 2096; May 5, 1995, D.C. Law 11-9, § 2, 42 DCR 1173; Apr. 4, 2003, D.C. Law 14-282, § 9(d), 50 DCR 896.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications
1981 Ed., § 45-926.
1973 Ed., § 45-726.
Temporary Repeal of Section
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, Oct. 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) repeal of section, see § 10(f) of the Tax Clarity and Related Amendments Temporary Act of 2002 (D.C. Law 14-228, Mar. 25, 2003, law notification 50 DCR 2741).
Emergency Act Amendments
For temporary (90 day) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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) repeal of section, see § 10(f) 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 legislative history of D.C. Law 8-20, see Historical and Statutory Notes following § 42-1101.
For legislative history of D.C. Law 10-128, see Historical and Statutory Notes following § 42-1102.01.
Law 11-9, the “Real Property Deed Recordation Amendment Act of 1995,” was introduced in Council and assigned Bill No. 11-14, which was retained by CounciL. The Bill was adopted on first and second readings on January 17, 1995, and February 7, 1995, respectively. Signed by the Mayor on February 17, 1995, it was assigned Act No. 11-19 and transmitted to both Houses of Congress for its review. D.C. Law 11-9 became effective on May 5, 1995.
For Law 14-282, see notes following § 42-204.
Change in Government
This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 (D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act (D.C. Code, § 1-207.14(a)), appropriate changes in terminology were made in this section.
Miscellaneous Notes
Application of Law 8-20: See Historical and Statutory and Historical Notes following § 42-1101.
Application of Law 10-128: See Historical and Statutory Notes following § 42-1101.

Current through September 13, 2012