Procedures following partition of real property. (a)(1) If the court orders the partition of real property that is less than the full interest of a record or tax lot, the court shall order the Surveyor of the District of Columbia to create corresponding subdivisions or the Office of Tax and Revenue to create corresponding division of lots. (2) Prior to the creation of such subdivisions, the owners of the lots to be subdivided shall pay all applicable taxes, fees, and costs related to the partition and subdivision pursuant to and under conditions required under § 47-832. (3) Subdivisions shall become effective in the records of the Office of Tax and Revenue under § 47-832. (4) The owners of the subdivided lots shall, within 30 days from the issuance of new lot numbers, record deeds reflecting their interests in the subdivided lots with the Recorder of Deeds. (b) If a tenant in common buys out the interest of one or more tenants in common in real property, the tenant buying out the interests in common shall timely record a deed reflecting the square and lot and the resulting interest of such tenant in common, and shall pay applicable taxes, fees, and costs on the deed; out the interests in common shall timely record a deed reflecting the square and lot and the resulting interest of such tenant in common, and shall pay applicable taxes, fees, and costs on the deed; except, that, if the tenant buying out the interests fails to make payment on all applicable taxes, fees, and costs on the deed, the transferor of the interests shall be jointly and severally liable with the transferee for payment of the taxes, fees, and costs. (Feb. 23, 2023, D.C. Law 24-239, § 2(b), 69 DCR 14590.)
District of Columbia Legal Code