(a) At least 60 days before the mailing of the notices required by § 47- 1341, the Mayor shall notify all taxing agencies (other than the agency to whom the Mayor has delegated his authority under § 47-1332) of the Mayor's intention to hold a tax sale and shall state the time and place of the sale. Each of the taxing agencies shall, within 30 days after receiving the notice, submit a statement to the Mayor certifying all taxes appearing on its records then due to the District as of the date of the Mayor's notice that have not been previously certified to the Mayor. The statement shall be in the form and medium, and shall contain the information, that the Mayor requires. In addition to the real property taxes due, the Mayor shall include in the notice of delinquency required by § 47-1341 and in the public notice required by § 47-1342 the taxes certified to him by the taxing agencies.
(b) When a taxing agency certifies a tax to the Mayor under subsection (a) of this section for which tax a lien was filed with the Recorder of Deeds, the taxing agency shall file with the Recorder of Deeds a Notice of Converted Real Property Tax releasing the prior lien as of the date of certification. The notice shall state the name of the owner, describe the real property by taxation square, suffix, and lot number, or parcel and lot number, and specify the amount of the lien.
(c) If a taxing agency does not certify a tax which is due to the District as of the date of the Mayor's notice under subsection (a) of this section, the tax shall not be collected through a tax sale under this chapter unless the taxing agency files a lien with the Recorder of Deeds within the time required for certification. If such lien is filed, the taxing agency may later certify such lien for collection in accordance with subsection (a) of this section.
(d) The Mayor shall not sell a real property for which taxes have not been certified by a taxing agency. Unpaid real property taxes shall not be required to be certified.
(e) Notwithstanding any other provision of law, payments received for taxes that have been certified to the Mayor shall be credited to the General Fund of the District in the same manner as real property tax payments are credited.
(f) If (1) a taxing agency certifies taxes (for which real property is offered for sale) to the Mayor under subsection (a) of this section, and (2) the real property sold for such taxes has been redeemed or a deed therefor issued to the purchaser, the taxing agency may submit an accounting to the designated agency under § 47-1332(b) in the form that the Mayor requires. Upon receipt of the accounting and verification of the redemption or delivery of the deed, the amount of the certified taxes collected, to the extent that it is available after application of all amounts collected according to the priority of the taxes before certification, shall be disbursed from the General Fund for the purpose designated by, and in accordance with, the law creating the obligation for the certified tax.
(g) Any omission by the Mayor or any taxing agency under this section shall not adversely affect a sale or a purchaser's interest. This section shall be construed pursuant to §§ 47-1341(b) and 47-1342(b)(2).
(h) When a tax is certified by a taxing agency to the agency designated under § 47-1332(b), the designated agency may charge an amount not to exceed 10% of the redemptive value of the tax, to be retained by the designated agency as compensation for the use of its resources. Charges collected under this subsection shall be deposited into the Recorder of Deeds Automation and Infrastructure Improvement Fund under § 42-1214.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(aa), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282 added subsec. (h).
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(ff) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(ff) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(ee) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(ff) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(ff) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
(a) At least 30 days before real property is first advertised for a tax sale under this chapter, the Mayor shall mail to the person who last appears as owner of the real property on the tax roll, at the last address shown on the tax roll, as updated by the filing of a change of address at the Recorder of Deeds, a notice of delinquency stating the name of the person who last appeared as owner on the tax roll, identifying by taxation square, suffix, and lot number, or parcel and lot number, the real property to be sold, and the amount of taxes due (whether included in the actual notice or by attached tax bill). The notice of delinquency may also include the following:
" ...........................
"Date
"This Is a Notice of Delinquency and Final Bill to the Person Whose Name Appears on This Notice.
"According to the Mayor's tax roll, you are the owner of the real property appearing on this notice of delinquency. Some of the taxes listed are in arrears and this list may not include all taxes in arrears. Notice is given to you that unless all taxes in arrears and appearing on this Notice are paid within 30 days from the date of this notice, the Mayor will proceed to sell the above real property. Interest, penalties, and costs not included in this notice of delinquency must be added to the total at the time of payment. A final payoff amount must be obtained at ................. You must make payment by cash, certified check, cashier's check or money order at ................. You must act now to avoid additional costs and significant expenses, including a reasonable attorney's fee."
(b) Failure of the Mayor to mail the notice of delinquency as provided in subsection (a) of this section, or to include any taxes in the notice of delinquency, shall not:
(1) Invalidate or otherwise affect a tax;
(2) Invalidate or otherwise affect a sale made under this chapter to enforce payment of taxes;
(3) Prevent or stay any proceedings under this chapter; or
(4) Affect the title of a purchaser.
(c) Payment of the total amount stated in the notice of delinquency and as directed in the notice shall preclude the real property from being offered at the tax sale to which the notice corresponds.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(bb), 50 DCR 896; Mar. 2, 2007, D.C. Law 16-192, § 1112, 53 DCR 6899.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282, in subsec. (a), substituted "amount of taxes due (whether included in the actual notice or by attached tax bill)" for "amount of taxes due".
D.C. Law 16-192, in subsec. (a), substituted "The notice of delinquency may also include the following" for "The notice of delinquency shall also include the following".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(gg) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(gg) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(ff) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(gg) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(gg) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 day) amendment of section, see § 1112 of Fiscal Year 2007 Budget Support Emergency Act of 2006 (D.C. Act 16-477, August 8, 2006, 53 DCR 7068).
For temporary (90 day) amendment of section, see § 1112 of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2006 (D.C. Act 16-499, October 23, 2006, 53 DCR 8845).
For temporary (90 day) amendment of section, see § 1112 of Fiscal Year 2007 Budget Support Congressional Review Emergency Act of 2007 (D.C. Act 17-1, January 16, 2007, 54 DCR 1165).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
For Law 16-192, see notes following § 47-340.23.
Miscellaneous Notes
Short title: Section 1111 of D.C. Law 16-192 provided that subtitle J of title I of the act may be cited as the "Real Property Tax Sale Notice Act of 2006".
(a) At any time after 30 days from the mailing of the notice of delinquency, the Mayor shall cause to be advertised, at least once in not less than 2 newspapers of general circulation within the District which are published at least once every 2 weeks, a public notice stating that listed real property will be sold at public auction because of taxes on the date and at the place named in the public notice.
(b)(1) The list in the public notice shall contain, with substantial accuracy, at least the following:
(A) A description of the real property, by taxation square, suffix, and lot number, or parcel and lot number;
(B) The name of the person who last appears on the Mayor's tax roll as the owner of the real property; and
(C) The amount of all taxes for which the real property shall be sold at the scheduled sale; provided, that costs need not be included in the public notice, but, if not included, costs shall be included in the opening bid amount at the time of the sale.
(2) Failure of the Mayor to include a tax in the published notice of sale shall not:
(A) Affect the validity or collectibility of the taxes or the validity of a sale to enforce the payment of taxes;
(B) Prevent or stay proceedings under this chapter; or
(C) Affect the title of a purchaser.
(c)(1) The following fees, in an amount prescribed by regulation, shall be costs payable by the purchaser (and paid into the General Fund of the District) and shall be included in the certificate of sale as provided in § 47-1348:
(A) A fee for the mailing of a notice;
(B) A fee for publication of notices when a real property is offered for sale, including newspaper advertisements;
(C) An auctioneer's fee when a real property is offered for sale at public auction, whether or not the auctioneer is a District employee; and
(D) A fee assessed against each real property to reimburse the District for legal representation, whether or not the provider of the service is a District employee.
(2) A redeeming party shall pay the costs to redeem real property bid off to the District, and such costs shall be deemed included in the amount for which the real property was bid off regardless of whether a certificate of sale was issued.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
Whenever payment by check or other instrument on behalf of a real property is received prior to the tax sale, and the payment is refused by the drawee or the funds are not collected by the District, and, due to the tender of payment, the real property is not presented at the tax sale, the real property shall be deemed bid off to the District under § 47-1352 and may be subsequently sold under § 47-1353.
(Apr. 4, 2003, D.C. Law 14-282, § 11(cc), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 12(hh) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) addition of section, see § 12(hh) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Emergency Act Amendments
For temporary (90 day) addition of this section, see § 12(gg) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) addition of this section, see § 12(hh) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) addition of this section, see § 12(hh) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14- 510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 14-282, see notes following § 47-902.
Each parcel of real property for sale shall be sold in its entirety, which shall be the parcel of real property as assessed in the assessment records.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
The power to sell real property for taxes shall not be affected by personal property of the owner on the real property to be sold.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
(a) Whether or not any real property subject to sale under this chapter is subject to an estate for life, or a lease or ground rent for a term (with renewals) that is at least 30 years, the Mayor shall sell the entire fee simple estate; provided, that after the judgment of foreclosure of the right of redemption, no claim for rent unpaid, due, or accruing before the date of the judgment of foreclosure of the right of redemption shall be made by the purchaser (or his assignee).
(b) The termination of claims on real property sold under subsection (a) of this section shall not foreclose a personal claim against previous holders of the interest sold for rent unpaid, due, or accruing before the date of the judgment of foreclosure of the right of redemption.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
(a)(1)(A) The sale shall be held by the Mayor on the date and at the place stated in the public notice.
(B) If the sale cannot be completed on the date stated in the notice, the Mayor shall continue the sale, as determined by the Mayor and announced to the potential purchasers at the sale, until all real property included in the public notice is sold.
(2) All sales shall be at public auction to the purchaser who makes the highest bid.
(3)(A) The Mayor shall retain any common law or other authority normally granted to an auctioneer conducting a public auction and may refuse to accept bids that are not made in good faith.
(B) The Mayor may delegate this authority to an auctioneer.
(4) The conduct of the sale shall be according to terms set by the Mayor, and published with a reasonable degree of specificity in the public notice, to ensure the orderly functioning of the public auction and the integrity of the tax sale process, including requirements that potential purchasers:
(A) Establish their eligibility for bidding by presenting evidence of the legal existence of the bidding entities that are satisfactory to the Mayor;
(B) Limit their representation at a sale to no more than a single agent for each bidding entity;
(C) Refrain from an act, agreement, consent, or conspiracy to suppress, pre-determine, rig, or fix the bidding at the sale; and
(D) Provide such other information as the Mayor may require.
(5) A potential purchaser, including a natural person or business entity, who is delinquent in payment of taxes to the District, may not bid on real property offered at a sale held under this chapter or otherwise acquire an interest in real property sold under this chapter. For purposes of this paragraph, a potential purchaser shall include a person owning a 10% or more equity interest in, or an officer of, an entity that owns a 10% or more equity interest in real property on which taxes are delinquent. The certificate of sale held by the purchaser in violation of this paragraph shall be void and monies paid for the real property as described in the certificate of sale shall be forfeited to the District. This paragraph shall not be circumvented by a purchaser through the use of one or more business entities to avoid its intended application.
(b) Before making any bid, a potential purchaser shall have on deposit 20% of the purchase price. The deposit shall guarantee full and final settlement for the purchase. If the required deposit is not sufficient, the real property shall be immediately re-auctioned.
(c) Unless otherwise provided in this chapter, a real property shall not be sold for less than the amount of the taxes.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(dd), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282, in subsec. (b), substituted "have on deposit" for "deposit the greater of $100 or".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(ii) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(ii) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(hh) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(ii) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(ii) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
The payment of the purchase price shall be on the terms established by the Mayor. A purchaser shall pay the full amount of his bid, including surplus and costs, within 5 business days after the last day of the sale. If the payment is not received within the time prescribed, 20% of the deposit of the defaulting purchaser shall be forfeited to the District, and the real property shall be deemed to have been bid off to and purchased by the Mayor in the name of the District.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ee), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282 substituted "20% of the deposit" for "the deposit".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see 12(jj) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see 12(jj) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14- 8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(ii) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(jj) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(jj) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
(a) The Mayor shall deliver to the purchaser a certificate of sale under the Mayor's hand and seal or authorized facsimile signature (or a delegate's hand and seal). The certificate shall set forth:
(1) The date of the certificate;
(2) That the real property described in it was sold by the Mayor to the purchaser;
(3) The date of the original public tax sale to which the certificate corresponds;
(4) The date of the sale to the purchaser;
(5) The amount of taxes for which the real property was offered for sale at the original tax sale;
(6) The total amount of taxes owing at the time of sale to the purchaser;
(7) The purchase price;
(8) The amount of surplus;
(9) A description of the real property in substantially the same form as the description appearing on the Mayor's tax roll;
(10) A statement that the rate of interest, upon redemption, shall be 18% per year calculated on the amount paid on account of the purchase price, except surplus;
(11) The date when an action to foreclose the right of redemption may be filed; and
(12) That the certificate shall be void unless diligent proceedings to foreclose the right of redemption are brought within one year from the date of the certificate, and that if the certificate shall become void, all monies paid for the real property by the purchaser shall be forfeited to the District.
(b) The rate of interest on the purchase price, except surplus, shall be 18% per year from the date the real property was sold or bid off. The interest shall continue to accrue until the real property is redeemed or the taxes and accrued interest are otherwise paid.
(c) The certificate of sale shall be similar to the following form:
"I, .......... , acting under authority of the Mayor of the District of Columbia, certify that on ....... , 20.... , the real property described as square ......... , suffix ...... , lot ...... and assessed to .......... , was offered at public tax sale for the sum of .......... Dollars and ........ Cents, for the periods and amounts of taxes and costs, to wit:
"I further certify that on ....... , 20.... , with the amounts specified above totaling ....... , I sold to ........ the said real property for the sum of .......... Dollars and ........ Cents, plus surplus in the amount of .......... Dollars and ........ Cents. The real property described in this certificate is subject to redemption.
"On redemption, the purchaser will be refunded the sums paid on account of the purchase price, together with interest thereon at the rate of 18% per annum from the date the real property was sold to the date of redemption; provided, that the purchaser shall not receive interest on any surplus. On redemption, the purchaser shall also receive expenses permitted by Chapter 13A of Title 47 of the D.C. Official Code that may have been collected by the Mayor. Before a deed can be delivered to the purchaser, all taxes as defined in Chapter 13A with interest thereon, and including taxes with interest thereon for years for which the District or a third party purchased the real property at any tax sale and expenses reimbursable under Chapter 13A, shall be paid to the D.C. Treasurer except as provided in D.C. Official Code § 47-1361(b).
"After .......... , 20.... , an action can be brought to foreclose the right of redemption in the real property. This certificate will be void unless such an action is brought and diligently pursued within one year from the date of this certificate. If this certificate becomes void as provided in D.C. Official Code § 47-1355, all monies paid for the real property will be forfeited to the District. An assignee of this certificate shall notify the Mayor within 30 days of the assignment and provide the Mayor with the assignee's name, address, and telephone number.
"Witness my hand and seal, this .......... day of ...................... , 20....
" .................
"For the Mayor"
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ff), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282, in subsec. (c), substituted "similar to" for "in substantially", and deleted "(To be followed by acknowledgment)" from the end of the form.
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(kk) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(kk) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(jj) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(kk) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(kk) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
(a) A certificate of sale executed and delivered by the Mayor to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser.
(b) The assignment of the certificate of sale may be made in accordance with § 45-714(b) relating to the substitution of trustees.
(c) Within 30 days of the assignment, the assignee shall notify the Mayor in the manner that the Mayor shall prescribe and provide the Mayor with the assignee's name, address, telephone number, taxpayer identification number, and such other information which the Mayor may require.
(d) The assignee shall notify the Mayor of an assignment of the interest in the payment of other taxes and liabilities described in § 47-1354.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
The purchaser may record the certificate of sale and the assignee may record the assignment of the certificate of sale in the Recorder of Deeds.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
The certificate of sale or assignment of the certificate of sale is presumptive evidence in all judicial proceedings by and against the purchaser, and the purchaser's representatives, heirs and assigns, of the:
(1) Truth of the statements in the certificate of sale or assignment of the certificate of sale;
(2) Interest of the purchaser in the real property described;
(3) Regularity and validity of all proceedings regarding the taxes for which the real property was sold; and
(4) Sale of the real property.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
(a) If the highest bid at a public auction is not sufficient to pay the taxes or if a certificate of sale shall become void, the real property shall be bid off to and purchased by the Mayor in the name of the District. Real property bid off to the District shall not be exempt from assessment and taxation, but shall be assessed and taxed as other real property. If real property is bid off to the District (including by a void certificate of sale under § 47-1355), the taxes, and interest from the date the real property was bid off, shall remain a lien on the real property.
(b) A certificate of sale in substantially the same form as provided in this chapter may be issued at any time by the Mayor in the name of the District for real property bid off in the name of the District, and, for purposes of the interest computation, the certificate of sale shall relate back to the date the real property was bid off; provided, that notwithstanding any other law, if the certificate of sale is not sold, assigned, or otherwise transferred by the District, the certificate shall be perpetual and the Mayor shall not be required to foreclose on the right of redemption. The Mayor shall have the same rights and remedies with regard to the real property as other purchasers, including the right to foreclose the right of redemption and to be reimbursed for expenses.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
(a) If a real property has been bid off in the name of the District, the Mayor may:
(1) Sell the real property and:
(A) If a certificate of sale has been issued for the real property, assign to the purchaser the certificate of sale upon payment of the amount for which the real property was bid off, plus interest thereon to the date of the assignment; provided, that (i) the one-year period under § 47-1355 shall commence from the date of assignment; and (ii) the purchaser under this paragraph shall be deemed to have provided to the Mayor the purchaser's name, address, and telephone number within the time prescribed; or
(B) If a certificate of sale has not been issued for the real property, issue to a purchaser (who has given to the May such information as the May may require) a certificate of sale as provided in § 47-1348 upon payment of the amount for which the real property was bid off, plus interest thereon to the date of issuance;
(2) Foreclose the right of redemption in the same manner as a purchaser; or
(3)(A) Transfer the entire or partial interest of the District for any amount of consideration (whether bid off or not) and issue to the purchaser a certificate of sale (or cancel a pre-existing certificate of sale issued to the District and reissue a combined certificate of sale to the purchaser); provided, that:
(i) The real property shall have been bid off under this chapter at least once for a period of taxes so transferred;
(ii) The purchaser shall be the District, an instrumentality of the District (or a subsidiary thereof), or a corporation not organized for profit and exempt from income taxation under section 501(c)(3) of the Internal Revenue Code of 1986, approved October 26, 1986 (68A Stat. 163; 26 U.S.C. § 501(c)(3)); and
(iii) The purchaser shall rehabilitate an existing improvement on the real property, construct a new improvement on the real property, or otherwise dispose of the real property for the purposes of improving a neighborhood generally or in the best interests of the District.
(B) The Mayor may accept as payment a promissory note in the amount of the taxes owed and accrued under this chapter or other, which note shall be paid on resale of the real property; provided, that if the real property shall be sold for less than its fair market value, the consent of the Mayor for the discounted sale shall have been obtained.
(C) Notwithstanding § 47-1331, the Mayor may subordinate and determine the priority of the taxes to be paid under the promissory note to permit the rehabilitation, new construction, or disposition, and the promissory note shall be paid upon resale to the extent of the proceeds available.
(D) Notwithstanding subsection (d) of this section, if a redemption occurs, the promissory note shall be satisfied prior to the disbursement of an amount to the purchaser; provided, that the promissory note may subordinate the taxes to any costs and expenses incurred by the purchaser.
(E) The provisions of Chapter 8 of Title 10 shall not apply to real property acquired by the District or an instrumentality of the District (or a subsidiary thereof) under this paragraph. Real property acquired by the District or an instrumentality of the District (or a subsidiary thereof) under this paragraph may be sold only by the Mayor, or with the Mayor's consent. The approval of the Council shall not be required for the sale of the real property.
(b)(1) Notwithstanding the minimum sale amount in subsection (a)(1) of this section, the Mayor may sell real property bid off in the name of the District for an amount less than required from the owner to redeem the real property and, if a certificate of sale has not been issued for the real property, issue to the purchaser thereof a certificate of sale, or, if a certificate of sale has been issued for the real property, assign the certificate of sale of the real property; provided, that:
(A) A public notice, to solicit potential purchasers, is published in 2 daily newspapers of general circulation within the District at least 30 days before offers or bids shall begin to be received;
(B) The public notice states how, where, and when offers or bids shall begin to be received and the closing date for offers or bids;
(C) The public notice states that the real property shall be sold or assigned to the person with the highest offer or bid;
(D) The public notice states that the successful purchaser shall pay the full amount of the bid before the sale or assignment shall be concluded;
(E) The public notice states that the results concerning all sales or assignments shall be published on the Internet in the form prescribed by paragraph (2) of this subsection;
(F) The public notice contains a list of the real properties to be so sold or assigned or the public notice states where the list may be obtained;
(G) The list contains a description of each real property, by square, suffix, and lot number or parcel and lot number, as the real property appears on the tax roll; and
(H) The list states the periods and amounts of taxes for which the real property may be sold or the certificate of sale assigned.
(2) As soon as practical after the sale or assignment, the Mayor shall:
(A) Publish on the Internet a public notice concerning the results of the sale or assignment; and
(B) A list shall be attached to the public notice, which list shall state at least the following:
(i) The name of the purchaser of each real property sold or assigned,along with the corresponding square, suffix, and lot number or parcel and lot number;
(ii) The total amount of taxes for which the real property was sold or assigned; and
(iii) The amount paid for each real property by the purchaser.
(c)(1) When a certificate of sale is issued for real property sold or a certificate of sale is assigned under this section, the 6-month waiting period described in § 47-1370 shall be reduced by the number of days that shall have passed since the original public tax sale to which the certificate of sale corresponds.
(2) The Mayor may file a complaint to foreclose the right of redemption upon the expiration of the 6-month waiting period that shall commence from the date of the original tax sale at which the real property was bid off to the District.
(d) Upon redemption, a purchaser under this section shall be entitled to the amount for which the real property was sold or the certificate of sale assigned by the Mayor to the purchaser, with interest thereon at the rate set forth in § 47-1334 and § 47-1348 from the date the real property was so sold or the certificate of sale assigned to the date of redemption, and any other amounts permitted to the purchaser under this chapter; provided, that the purchaser shall not receive interest on any surplus.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(gg), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282 made nonsubstantive changes in subsecs. (a)(1)(B) and (a)(2); added subsec. (a)(3); and in subsec. (b), substituted "subsection (a)(1) of this section" for "subsection (a) of this section or § 47-414".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(ll) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(ll) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(kk) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(ll) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(ll) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
Delegation of Authority
Delegation of Authority to the Director of the Department of Housing and Community Development, see Mayor's Order 2007-209, September 27, 2007 (55 DCR 133).
(b) The purchaser shall receive a refund of the payment upon redemption, with interest as required to be paid by the redeemer, only if the purchaser's certificate of sale is not void and if the purchaser provides proof satisfactory to the Mayor that the purchaser made the payment.
(c) If the certificate becomes void, a payment credited to the account of the real property under this section shall be nonrefundable.
(d) The Mayor shall prescribe, by regulation, the procedures for making a payment under this section. Notwithstanding any other law, the Mayor may require payment to be made directly to the Office of Tax and Revenue or any other entity, and payment may be held in escrow or applied as designated.
(e) The purchaser shall immediately notify the Mayor, in the manner that the Mayor shall prescribe, of a payment made under this section. If the purchaser fails to notify the Mayor, the Mayor shall not be liable to the purchaser for the amount of the payment.
(f) If the purchaser assigns a certificate of sale in accordance with § 47- 1349, the purchaser shall also assign to the assignee the purchaser's interest in the payment made under this section. The purchaser shall immediately notify the Mayor of the assignments in the manner that the Mayor may prescribe. Failure of the purchaser to assign the interest at the time the certificate of sale is assigned, or to immediately notify the Mayor of the assignment of the interest, shall invalidate the assignment of the certificate of sale and the assignment of the interest.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(hh), 50 DCR 896.)
HISTORICAL AND STATUTORY NOTES
Effect of Amendments
D.C. Law 14-282, in subsec. (a), substituted "pay other taxes" for "pay the taxes" and substituted "validly sold" for "sold or bid off'.
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 12(mm) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(mm) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(ll) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(mm) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(mm) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
For Law 14-282, see notes following § 47-902.
(a) Except as otherwise provided, a certificate of sale shall be void if:
(1) An action to foreclose the right of redemption is not brought within one year from the date of the certificate of sale;
(2) The purchaser owes taxes to the District as described in § 47- 1346(a)(5);
(3) An action to foreclose the right of redemption is dismissed for a lack of prosecution;
(4) The purchaser fails to comply with § 47-1382; or
(5) A sale is set aside because of fraud on the part of the purchaser.
(b) If a certificate shall become void:
(1) The right, title, and interest of the purchaser in the real property shall cease;
(2) All monies paid for the real property by the purchaser shall be forfeited to the District and deposited by the Mayor in the General Fund of the District; and
(3) The real property shall be deemed to have been bid off in the name of the District for the taxes for which the real property was sold or bid off at the original public tax sale to which the certificate corresponds, and interest thereon shall accrue from the date that the property was sold or bid off, as if the sale or assignment to the purchaser had not occurred.
(c) Subsection (b) of this section shall not apply if a judgment or sale is set aside in the absence of fraud on the part of the purchaser and the certificate of sale is not void under subsection (a) of this section.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Temporary Addition of Section
For temporary (225 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Temporary Amendment Act of 2001 (D.C. Law 14-8, June 13, 2001, law notification 48 DCR 5916).
Emergency Act Amendments
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14- 22, March 16, 2001, 48 DCR 2706).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
