The certificate of sale or assignment of the certificate of sale is presumptive evidence in all judicial proceedings by and against the purchaser, and the purchaser’s representatives, heirs and assigns, of the:
(1) Truth of the statements in the certificate of sale or assignment of the certificate of sale;
(2) Interest of the purchaser in the real property described;
(3) Regularity and validity of all proceedings regarding the taxes for which the real property was sold; and
(4) Sale of the real property.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
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 (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).
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13A - Revised Real Property Tax Sales
§ 47–1340. Notice to agencies; certification of taxes due agencies; General Fund; disbursement
§ 47–1341. Notice of delinquency
§ 47–1342. Public notice; costs
§ 47–1342.01. Bid off property
§ 47–1343. Real property to be sold in its entirety
§ 47–1344. Personal property of owner not affecting sale
§ 47–1345. Sale of real property subject to possessory interest
§ 47–1346. Sale at public auction
§ 47–1347. Payment of purchase price at tax sale
§ 47–1348. Certificate of sale — in general
§ 47–1349. Certificate of sale — assignment
§ 47–1350. Certificate of sale — recording
§ 47–1351. Certificate of sale — as evidence
§ 47–1352. Purchase by District — in general
§ 47–1353. Purchase by District — right to sell or foreclose upon real property
§ 47–1353.01. Post-sale notice
§ 47–1354. Payment of other taxes and liabilities by purchaser; assignment