§ 11-416 Mailing tax bills and notices to owners of real property.
AC § 11-416
a. The commissioner of finance shall mail bills for taxes, charges and assessments to all owners who have notified the commissioner of finance in writing or electronically of the owner’s mailing address for communications from the commissioner, at the address so provided, or, if no mailing address has been so provided, to the owner of record at the property address, if any, appearing in the latest assessment roll, but the failure of the commissioner of finance so to mail such bill shall not invalidate or otherwise affect the tax, charge or assessment represented thereby nor prevent the accruing of any interest or penalty imposed for the non-payment thereof, nor prevent or stay proceedings under this chapter, nor affect the title of the plaintiff or any purchaser under such proceedings. b. The commissioner of finance shall also mail notice of foreclosure and any other process required by this chapter to all owners who have notified the commissioner of finance in writing or electronically of the owner’s mailing address for communications from the commissioner, at the address so provided, whenever a property is included in a list of delinquent taxes filed pursuant to this chapter. The failure to receive such notice or process as herein provided shall not affect the validity of any action or proceeding brought pursuant to this chapter. (Am. L.L. 2024/082, 7/30/2024, eff. 10/28/2024) Editor's note: For related unconsolidated provisions, see Appendix A at L.L. 2024/082.
