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
Powers of Mayor — Omission from records of uncollectible taxes and assessments
June 25, 1938, 52 Stat. 1202, ch. 702, § 10; enacted, Apr. 9, 1997, D.C
Official source: D.C. Law Library (Council of the District of Columbia). Reproduced from public-domain District of Columbia statutes; confirm against the official source for the current text. Not legal advice.