I have reviewed the statutes and could not locate any statute that requires a mutual rescission to be executed and signed before the move out statement can be sent; you may want to ask them what statute they are citing.
Yes, the LL must comply with statutory requirements re: the security deposit:
Failure to do so results in the tenant recovering double damages:
. Within fourteen days, excluding Saturdays, Sundays or other legal holidays, after termination of the tenancy and delivery of possession and demand by the tenant the landlord shall provide the tenant an itemized list of all deductions together with the amount due and payable to the tenant, if any. Unless other arrangements are made in writing by the tenant, the landlord shall mail the itemized list and any amount due, by first class mail, to the tenant's last known place of residence.
E. If the landlord fails to comply with subsection D of this section the tenant may recover the property and money due the tenant together with damages in an amount equal to twice the amount wrongfully withheld
The relevant time period is termination of tenancy and delivery of possession (so when the tenant officially vacates the unit).
A mutual rescision is completely voluntary - there is no requirement that one sign it; normally it is signed when both parties agree to terminate the tenancy so that it stops any obligations under the lease.
Yes, per the above statute the landlord must provide an accounting as to any damages they would be deducting from the deposit or billing the tenant for - beyond ordinary wear and tear because they can't charge for that.
If they failed to provide an accounting within the time frame, per section F of the statute, they can still seek recovery (for example, suing in small claims court for damages) but the tenant is entitled to double damages for any deposit money wrongfully withheld.
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