(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 11/2% 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 11/2% 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.
(c) For the purposes of any property sold pursuant to subsection (b) of this section, the redemption period specified in §§ 47-847, 47-1304, 47-1306, 47-1307, and 47-1312 shall be 6 months.
(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.)
1981 Ed., § 47-1205.
1973 Ed., § 47-1105.
This section is referenced in § 6-703.08, § 6-806, § 42-2111, § 47-847, § 47-1304, § 47-1306, § 47-1307, and § 47-1312.
D.C. Law 13-305, in subsec. (a), substituted “under Chapter 13A” for “pursuant to § 1301”.
Fire safety, special assessments upon noncompliant real property owners, collection, see § 6-703.08.
Homestead Housing Preservation Program, real property tax sales, notice to record owner, see § 42-2111.
Real property tax sales, redemption, see §§ 47-847, 47-1304, 47-1306, 47-1307, and 47-1312.
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).
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).
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.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 12 - Special Assessments
§ 47–1201. Public improvements generally — Protest by aggrieved property owner
§ 47–1202. Public improvements generally — Power of Mayor to abate, reduce, or adjust
§ 47–1202.01. Deferral or forgiveness of special assessments
§ 47–1203. Public improvements generally — Notice of levying; payment; interest; delinquency sale
§ 47–1204. Condemnation proceedings; payment; interest; delinquency sale
§ 47–1205. Removal of nuisances; payment; interest; delinquency sale; redemption