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Current through October 23, 2012
(a) Except as provided in subsections (b) and (c) of this section, all assessments authorized to be levied by the District of Columbia to reimburse it for money expended in the removal of nuisances shall bear interest at the rate of 1 1/2 % per month or part thereof from the date such assessment was levied. If any such assessment shall remain unpaid after the expiration of 60 days from the date such assessment was levied the property against which such assessment was levied may be sold for such assessment with interest and penalties thereon at the next ensuing annual tax sale conducted under Chapter 13A of this title, in the same manner and under the same conditions as property sold for delinquent general taxes, if such assessment with interest and penalties thereon shall not have been paid in full prior to said sale.
(b) All assessments authorized to be levied by the District of Columbia to reimburse it for money spent in the removal or abatement of nuisances or the correction of any other condition on real property that is violative of any District law or regulation pursuant to § 42-3131.01, or the correction of any unsafe condition pursuant to §§ 6-801 and 6-803, shall bear interest at the rate of 1 1/2 % per month or part of a month from the date the assessment was levied. If any part of the assessment remains unpaid after the expiration of 60 days from the date the assessment was levied, the property against which the assessment was levied may be sold for the outstanding assessment, plus interest and penalties, at the next ensuing tax sale, but no later than 6 months from the expiration of 60 days from the date of the assessment, in the same manner and under the same conditions as property sold for delinquent general taxes, if the assessment, plus interest and penalties, is not paid in full prior to the sale.
(June 25, 1938, 52 Stat. 1200, ch. 702, § 5; Apr. 19, 1977, D.C. Law 1-124, title VII, § 701, 23 DCR 8749; Mar. 16, 1978, D.C. Law 2-52, § 2, 24 DCR 4832; Aug. 9, 1986, D.C. Law 6-135, § 13, 33 DCR 3771; Apr. 9, 1997, D.C. Law 11-198, § 204(c), 43 DCR 4569; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 508(e)(4), 48 DCR 334.)
HISTORICAL AND STATUTORY NOTES
Prior Codifications
1981 Ed., § 47-1205.
1973 Ed., § 47-1105.
Effect of Amendments
D.C. Law 13-305, in subsec. (a), substituted "under Chapter 13A" for "pursuant to § 1301".
Temporary Amendments of Section
For temporary (225 day) amendment of section, see § 204(c) of Fiscal Year 1997 Budget Support Temporary Amendment Act of 1996 (D.C. Law 11-226, April 9, 1997, law notification 44 DCR 2584).
For temporary (225 day) amendment of section, see § 8(e)(4) 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 amendment of section, see § 204(c) of the Fiscal Year 1997 Budget Support Emergency Act of 1996 (D.C. Act 11-302, July 25, 1996, 43 DCR 4181), and see § 204(c) of the Fiscal Year 1997 Budget Support Emergency Amendment Act of 1996 (D.C. Act 11-429, October 29, 1996, 43 DCR 6151).
For temporary amendment of section, see § 204(c) of the Fiscal Year 1997 Budget Support Congressional Adjournment Emergency Amendment Act of 1997 (D.C. Act 12- 2, February 19, 1997, 44 DCR 1590).
For temporary (90 day) amendment of section, see § 3(d)(2) and 6(b) of the Redevelopment Land Agency Disposition Review Congressional Review Emergency Amendment Act of 2000 (D.C. Act 13-524, January 11, 2001, 48 DCR 624).
For temporary (90 day) amendment of section, see § 8(e)(4) 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
Law 1-124, the "Revenue Act For Fiscal Year 1978," was introduced in Council and assigned Bill No. 1-375, which was referred to the Committee on Finance and Revenue. The Bill was adopted on first and second readings on December 3, 1976 and December 17, 1976, respectively. Signed by the Mayor on January 25, 1977, it was assigned Act No. 1-226 and transmitted to both Houses of Congress for its review.
Law 2-52, the "Increase Rate of Interest on Special Assignments Act of 1977," was introduced in Council and assigned Bill No. 2-185, which was referred to the Committee on Finance and Revenue and to the Committee on Housing and Urban Development for comments. The Bill was adopted on first and second readings on October 11, 1977 and October 25, 1977, respectively. Signed by the Mayor on December 7, 1977, it was assigned Act No. 2-113 and transmitted to both Houses of Congress for its review.
For legislative history of D.C. Law 6-135, see Historical and Statutory Notes following § 47-847.
For legislative history of D.C. Law 11-198, see Historical and Statutory Notes following § 47-1204.
For Law 13-305, see notes under § 47-901.
Miscellaneous Notes
Approval of amendments to rules for real property taxes: Pursuant to Resolution 7-72, the "Homestead Housing Tax Sale Amendment Approval Resolution of 1987," effective June 2, 1987, the Council approved proposed amendments to Chapter 3, Title 9 DCMR, rules for real property taxes which were transmitted to Council by the District of Columbia Homestead Program Administration, Department of Housing and Community Development.
