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D.C. Municipal Regulations (Last Updated: September 13, 2017) |
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Title 9. TAXATION AND ASSESSMENTS |
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Chapter 9-5. TAX ON RECORDATION OF DEEDS |
Section 9-504. RECORDATION OF DEEDS WITHOUT FILING A RETURN
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504.1Except as otherwise provided in this section, the following exempt deeds may be accepted for recordation without the filing of a return:
(a) A deed to property acquired by the United States or the District of Columbia or by an agency or instrumentality of either;
(b) A tax deed executed by the District of Columbia government pursuant to the provisions of law pertaining to the assessment and collection of District of Columbia real property taxes;
(c) Any deed, the sole purpose of which is to release property which is security for a debt or other obligation; and
(d) Tax deeds.
504.2The submission of a deed for recordation without a return shall constitute a representation by the parties to the deed that the deed, in all respects, meets the requirements of the Act and this section.
504.3Notwithstanding the provisions of §§ 504.1 and 504.2, the Recorder of Deeds, in any case where a deed is submitted for recordation without a return, may reject the deed for recordation unless a return is filed if, in his or her judgment, it appears from the deed or other information in the possession of the Recorder of Deeds that the deed does not conform with the provisions of this section and that a return is required for the purpose of determining whether the deed is, in fact, exempt from tax.
504.4If the Recorder of Deeds rejects a deed for recordation under § 504.3, he or she shall notify the Deputy Chief Financial Officer of the action and the deed shall be reviewed by the Deputy Chief Financial Officer to determine its status.
504.5If the Deputy Chief Financial Officer concludes that a return is required, the Deputy Chief Financial Officer shall notify the parties to the deed at the addresses shown on the statement accompanying the deed, and the parties shall file a return.
504.6The Deputy Chief Financial Officer shall then determine whether the deed is exempt or taxable, and (if taxable) the amount of tax, and shall notify the Recorder of Deeds of the determination.
504.7If the deed is otherwise recordable, the Recorder of Deeds shall record it upon its presentation and payment of any tax determined by the Deputy Chief Financial Officer to be due.