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 - (a) The Assessor of the District of Columbia shall prepare...

§ 47–1302. Delinquent taxes — Notice to record owner; contents - (a) Annually and subsequent to July 1st, the Assessor of...

§ 47–1303. Delinquent taxes — Sale of property - (a) Upon the day specified in § 47-1301, the Mayor...

§ 47–1303.01. Definitions for §§ 47-1303.02 and 47-1303.03 - For the purpose of §§ 47-1303.02 and 47-1303.03, the term:...

§ 47–1303.02. Private sale of unimproved residential real property bid off in the name of the District - (a) Notwithstanding any other provision of law, the Mayor may...

§ 47–1303.03. Tax deed - (a) The Mayor shall issue a deed for the bid...

§ 47–1303.04. Real property tax assignment; sale and transfers - (a) The District may assign or sell and transfer, for...

§ 47–1304. Real property tax assignment; sale and transfers — Deposit required; certificate of sale; tax deed; redemption - (a) The Collector of Taxes shall require from every purchaser...

§ 47–1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates. [Repealed] - Repealed. (June 25, 1938, 52 Stat. 1201, ch. 702, §...

§ 47–1306. Real property tax assignment; sale and transfers — Right of redemption - (a) The owner of any property sold as aforesaid, or...

§ 47–1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption - (a) The Collector of Taxes shall, within 20 days, exclusive...

§ 47–1308. Real property tax assignment; sale and transfers — Invalid sales - The Mayor of the District of Columbia shall not convey...

§ 47–1309. Real property tax assignment; sale and transfers — Advertising expenses - The expenses of advertising the notice of sale and delinquent...

§ 47–1310. Duties of Assessor — Furnishment of information - The Assessor of the District of Columbia shall furnish information...

§ 47–1311. Duties of Assessor — Preparation of list of sold property - It shall be the duty of the Assessor for the...

§ 47–1312. Liens for taxes or assessments — Petition to enforce; redemption - (a) Whenever any real estate in the District of Columbia...

§ 47–1313. Liens for taxes or assessments — Notice to record owner; proper parties defendant; court order; validity of judicial service and sale - Before any such action shall be instituted, the Mayor shall...

§ 47–1314. Liens for taxes or assessments — Sale of property - Upon proof in said suit of the failure of the...

§ 47–1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed - Every such sale shall be reported to and confirmed by...

§ 47–1316. Errors in computation not to affect sales - No sale of any real property for taxes shall be...

§ 47–1317. Refunds — Taxes erroneously paid - The Mayor of the District of Columbia is hereby authorized...

§ 47–1318. Refunds — Money deposited for license - Whenever any person shall deposit money with the Collector for...

§ 47–1319. Disposition of redemption moneys - All moneys paid or deposited according to law, for the...

§ 47–1320. Delinquent taxpayers — bidding at tax sales prohibited - (a) Except as provided in subsection (b) of this section,...

§ 47–1321. Regulations - The Mayor may promulgate regulations to implement the provisions of...