(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.
(Mar. 1, 1899, 30 Stat. 923, ch. 323, § 6; as added 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.)
1981 Ed., § 5-606.
1973 Ed., § 5-506.
This section is referenced in § 6-804, § 6-805, § 10-1121.09, and § 42-3131.14.
Expiration or termination of lease, removal of structure and restoration of air space, see § 10-1121.09.
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).
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).
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.
Structure District of Columbia Code
Title 6 - Housing and Building Restrictions and Regulations
§ 6–801. Unsafe structure or excavation – public safety
§ 6–802. Unsafe structure or excavation — Survey of premises. [Repealed]
§ 6–803. Unsafe structure or excavation -- Failure of owner to make safe
§ 6–806. Payment of cost assessed against property; sale of property for nonpayment