§ 42–407. Instrument not properly executed or acknowledged not recordable.
The Recorder of Deeds shall not:
(1) Accept for recordation any instrument unless the instrument is executed and acknowledged according to law by the person granting or contracting his or her right, title, or interest in the real property;
(2) Accept for recordation any deed, as defined in § 42-1101(3), concerning real property in connection with which taxes, assessments, or charges are owing under chapter 11 of this title, under chapters 9 and 14 of Title 47, or to a taxing agency as defined in § 47-1330(8); provided, that this paragraph shall not:
(A) Act to bar collection of the delinquent taxes, assessments, or charges; and
(B) Apply to real property acquired by the District, receiving assistance under the Distressed Properties Improvement Program established pursuant to § 42-3508.04, or encumbered by an instrument securing payment of a promissory note executed under § 47-1353(a)(3); or
(3) Require liens filed by a taxing agency as defined in § 47-1330(8), or liens filed under § 47-4421, to be acknowledged; provided, that when a lien is delivered to the Recorder of Deeds via an electronic medium or first accessible via the Internet, the lien shall be deemed filed and recorded, notwithstanding any other law.