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:

(1) The payor is bound either by operation of law or by contract to pay the taxes;

(2) The real property is the subject of receivership proceedings; or

(3) The Mayor has taken possession of the real property in accordance with § 47-1363 .