# D.C. Code § 47-4423: Lien priority

> District of Columbia · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4423

## Section

- **Citation:** D.C. Code § 47-4423
- **Heading:** Lien priority
- **Jurisdiction:** District of Columbia
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** DC Code / Title 47 / Chapter 44 / § 47-4423

## Text

(a) The lien imposed by § 47-4421 shall not be valid against a bona fide purchaser for value, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the lien has been filed with the Recorder of Deeds.
(b) In the case of business property sold, transferred, or assigned in bulk other than in the ordinary course of trade or business, the purchaser shall also be deemed to have notice of taxes owing if the purchaser fails to give timely notice to the Mayor under § 47-4461 .
(c) Notwithstanding subsection (a) of this section, the lien imposed by § 47-4421 for tax owing under Chapter 20 or § 47-1812.08 shall be valid against a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor regardless of when the lien is filed with the Recorder of Deeds; provided, that the lien shall not be valid against a bona fide purchaser for value of homestead real property.

## Nearby sections

- [D.C. Code § 47-4401 § 47-4401. Payment of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4401.md)
- [D.C. Code § 47-4402 § 47-4402. Credit card or electronic payment of taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4402.md)
- [D.C. Code § 47-4403 § 47-4403. Closing agreements.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4403.md)
- [D.C. Code § 47-4404 § 47-4404. Compromise of tax.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4404.md)
- [D.C. Code § 47-4405 § 47-4405. Collections through third party contractors.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4405.md)
- [D.C. Code § 47-4406 § 47-4406. Secrecy of returns.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4406.md)
- [D.C. Code § 47-4407 § 47-4407. Amnesty for tax periods ending prior to December 31, 2009.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4407.md)
- [D.C. Code § 47-4421 § 47-4421. Lien for taxes.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4421.md)
- [D.C. Code § 47-4422 § 47-4422. Period of lien.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4422.md)
- [D.C. Code § 47-4423 § 47-4423. Lien priority.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4423.md)
- [D.C. Code § 47-4431 § 47-4431. Refund offset.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4431.md)
- [D.C. Code § 47-4432 § 47-4432. Joint and combined returns; real property refund due to more than one owner.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4432.md)
- [D.C. Code § 47-4433 § 47-4433. Notice and protest.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4433.md)
- [D.C. Code § 47-4434 § 47-4434. Return of refund in certain cases.](https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4434.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_DC_T47_C44_S47-4423. Check the current official text before relying on it. Not legal advice.