District of Columbia Code
Chapter 13 - Real Property Tax Sales
§ 47–1308. Real property tax assignment; sale and transfers — Invalid sales

The Mayor of the District of Columbia shall not convey any property sold for taxes if he shall discover, before the conveyance, that the sale was for any cause invalid and ineffectual to give title to the property sold; but he shall cancel the sale and cause the purchase money, together with interest at the rate of 6% per annum, and the surplus, if any, to be refunded to the purchaser, his representatives or assigns; provided, that if any conveyance made by the Mayor, of property sold for taxes, shall at any time be set aside by decree of any court as invalid, the party in whose favor the decree is rendered shall pay to the party holding such conveyance, his heirs or assigns, the amount paid for such taxes and conveyances, together with interest at the rate of 6% per annum.
(Feb. 28, 1898, 30 Stat. 252, ch. 32, § 6; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(6); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-1308.
1973 Ed., § 47-1007.

Structure District of Columbia Code

District of Columbia Code

Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Chapter 13 - Real Property Tax Sales

§ 47–1301. Delinquent taxes — List; notice of sale; public auction

§ 47–1302. Delinquent taxes — Notice to record owner; contents

§ 47–1303. Delinquent taxes — Sale of property

§ 47–1303.01. Definitions for §§ 47-1303.02 and 47-1303.03

§ 47–1303.02. Private sale of unimproved residential real property bid off in the name of the District

§ 47–1303.03. Tax deed

§ 47–1303.04. Real property tax assignment; sale and transfers

§ 47–1304. Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption

§ 47–1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates. [Repealed]

§ 47–1306. Real property tax assignment; sale and transfers — Right of redemption

§ 47–1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption

§ 47–1308. Real property tax assignment; sale and transfers — Invalid sales

§ 47–1309. Real property tax assignment; sale and transfers — Advertising expenses

§ 47–1310. Duties of Assessor — Furnishment of information

§ 47–1311. Duties of Assessor — Preparation of list of sold property

§ 47–1312. Liens for taxes or assessments — Petition to enforce; redemption

§ 47–1313. Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale

§ 47–1314. Liens for taxes or assessments — Sale of property

§ 47–1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed

§ 47–1316. Errors in computation not to affect sales

§ 47–1317. Refunds — Taxes erroneously paid

§ 47–1318. Refunds — Money deposited for license

§ 47–1319. Disposition of redemption moneys

§ 47–1320. Delinquent taxpayers — bidding at tax sales prohibited

§ 47–1321. Regulations