§ 6-806. Payment of cost assessed against property; sale of property for nonpayment.

Current through October 23, 2012

(a) Any tax authorized to be levied and collected under § 6-804, may be paid without interest within 60 days from the date such tax was levied. Interest of 20% per annum shall be charged on all unpaid amounts from the expiration of 60 days from the date such tax was levied. Any such tax may be paid in 3 equal installments with interest thereon. If any such tax or part thereof shall remain unpaid after the expiration of 2 years from the date such tax was levied, the property against which said tax was levied may be sold for such tax or unpaid portion thereof with interest and penalties thereon at the next ensuing annual tax sale conducted pursuant to § 47-1301 in the same manner and under the same conditions as property sold for delinquent general real estate taxes, if said tax with interest and penalties thereon shall not have been paid in full prior to said sale.

(b) For taxes authorized to be levied and collected under this chapter in accordance with §§ 6-801 and 6-803, the provisions of § 47-1205(b) and (c) shall apply.

                
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(Mar. 1, 1899, 30 Stat. 923, ch. 323, § 6; Aug. 22, 1964, 78 Stat. 600, Pub. L. 88-486, § 5; Apr. 23, 1977, D.C. Law 1-128, § 4, 23 DCR 9692; Aug. 9, 1986 D.C. Law 6-135, § 14(f), 33 DCR 3771; Apr. 9, 1997, D.C. Law 11-198, § 201, 43 DCR 4569.)

HISTORICAL AND STATUTORY NOTES

Prior Codifications

1981 Ed., § 5-606.

1973 Ed., § 5-506.

Temporary Amendments of Section

For temporary (225 day) amendment of section, see § 201 of Fiscal Year 1997 Budget Support Temporary Amendment Act of 1996 (D.C. Law 11-226, April 9, 1997, law notification 44 DCR 2584).

Emergency Act Amendments

For temporary (90-day) amendment of section, see § 201 of the Fiscal Year 1997 Budget Support Emergency Act of 1996 (D.C. Act 11-302, July 25, 1996, 43 DCR 4181); § 201 of the Fiscal Year 1997 Budget Support Emergency Amendment Act of 1996 (D.C. Act 11-429, October 29, 1996, 43 DCR 6151), and § 201 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).

Legislative History of Laws

For legislative history of D.C. Law 1-128, see Historical and Statutory Notes following § 6-804.

Law 6-135, the "Homestead Housing Preservation Act of 1986," was introduced in Council and assigned Bill No. 6-168, which was referred to the Committee on Housing and Economic Development. The Bill was adopted on first and second readings on May 27, 1986, and June 10, 1986, respectively. Signed by the Mayor on June 13, 1986, it was assigned Act No. 6-173 and transmitted to both Houses of Congress for its review.

Law 11-198, the "Fiscal Year 1997 Budget Support Act of 1996," was introduced in Council and assigned Bill No. 11-741, which was referred to the Committee of the Whole. The Bill was adopted on first and second readings on June 19, 1996, and July 3, 1996, respectively. Signed by the Mayor on July 26, 1996, it was assigned Act No. 11-360 and transmitted to both Houses of Congress for its review. D.C. Law 11-198 became effective on April 9, 1997.

Miscellaneous Notes

Application of Law 11-198: Section 1001 of D.C. Law 11-198 provided that titles I, II, III, V, and VI and §§ 405 and 406 of the act shall apply after September 30, 1996.