District of Columbia Code Division VIII. General Laws. § 47-1365. Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents.

A tenant or person with less than a fee simple interest from whom payment is obtained (“payor”), by distress or otherwise, of taxes due from an owner or other person under whom the payor holds shall receive a credit for the payment against the rents that the payor owes, except when: