• Current through October 23, 2012

(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.