District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13A - Revised Real Property Tax Sales

§ 47–1330. Definitions - For purposes of this chapter, the term: (1) “Costs” means...

§ 47–1331. Tax is lien on real property; priority; application of payment; lien for deferred tax - (a) A tax shall automatically become a lien on the...

§ 47–1332. Sale of properties by Mayor; exemptions from sale - (a) Except as provided in subsections (c) and (d) of...

§ 47–1333. Sale not subject to procurement - Notwithstanding any other law, sale or assignment under this chapter...

§ 47–1334. Interest rate - (a) The rate of simple interest on all amounts due,...

§ 47–1335. Issuance of regulations to carry out chapter - The Mayor may promulgate regulations to carry out the purposes...

§ 47–1336. Energy efficiency loan foreclosure - (a) A special assessment pursuant to an energy efficiency loan...

Subchapter II - Sale

§ 47–1340. Notice to agencies; certification of taxes due agencies; General Fund; disbursement - (a) At least 60 days before the mailing of the...

§ 47–1341. Notice of delinquency - (a)(1) On or before May 1, the Mayor shall send...

§ 47–1342. Public notice; costs - (a) At any time after 30 days from the mailing...

§ 47–1342.01. Bid off property - Whenever payment by check or other instrument on behalf of...

§ 47–1343. Real property to be sold in its entirety - Subject to § 47-1345, each real property for sale shall...

§ 47–1344. Personal property of owner not affecting sale - The power to sell real property for taxes shall not...

§ 47–1345. Sale of real property subject to possessory interest - (a) Whether or not any real property subject to sale...

§ 47–1346. Sale at public auction - (a)(1)(A) The sale shall be held by the Mayor on...

§ 47–1347. Payment of purchase price at tax sale - The payment of the purchase price shall be on the...

§ 47–1348. Certificate of sale — in general - (a) The Mayor shall deliver to the purchaser a certificate...

§ 47–1349. Certificate of sale — assignment - (a) A certificate of sale executed and delivered by the...

§ 47–1350. Certificate of sale — recording - The purchaser may record the certificate of sale and the...

§ 47–1351. Certificate of sale — as evidence - The certificate of sale or assignment of the certificate of...

§ 47–1352. Purchase by District — in general - (a) If the highest bid at a public auction is...

§ 47–1353. Purchase by District — right to sell or foreclose upon real property - (a) If a real property has been bid off in...

§ 47–1353.01. Post-sale notice - (a) Within 30 days after the date of the tax...

§ 47–1354. Payment of other taxes and liabilities by purchaser; assignment - (a) After the 6-month waiting period set forth in §...

§ 47–1355. Void certificate of sale - (a) Except as otherwise provided, a certificate of sale shall...

Subchapter III - Redemption

§ 47–1360. Right of redemption - Unless otherwise provided in this chapter, an owner or other...

§ 47–1361. Required payments; notice to purchaser; certificate of redemption - (a) To redeem the real property, the person redeeming shall...

§ 47–1362. Fixing amount necessary for redemption after action to foreclose filed - (a) If there is a dispute regarding redemption after an...

§ 47–1363. Rights of owners and purchasers during redemption period; appointment of receiver of real property - (a) The owner of a real property sold under this...

§ 47–1364. Assessment during redemption period; assessment to purchaser - Until a judgment is entered that forecloses the right of...

§ 47–1365. Tenant or person with less than fee simple interest paying taxes or levies to have credit out of rents - A tenant or person with less than a fee simple...

§ 47–1366. Cancellation of sale by Mayor - (a) The Mayor, in the Mayor’s discretion, may cancel a...

Subchapter IV - Foreclosure

§ 47–1370. Complaints by purchasers to foreclose the right of redemption; exercise of authority by form of complaint - (a) At any time after the expiration of a 6-month...

§ 47–1371. Parties - (a) The plaintiff in an action to foreclose the right...

§ 47–1372. Notice to certain persons - (a)(1) The plaintiff shall send written notice of the action...

§ 47–1373. How unknown owner made party; affidavit of search - (a) If the identity of an owner cannot be ascertained...

§ 47–1374. Service of process - (a) The plaintiff shall set forth in the caption of...

§ 47–1375. Notice by publication - At the time the summons (or initial summons) is issued,...

§ 47–1376. Validity of taxes and sale presumed unless attacked in answer - In an action to foreclose the right of redemption, the...

§ 47–1377. Purchaser reimbursed by redeeming party for expenses - (a)(1) Except as provided in subsection (b) of this section,...

§ 47–1378. Final order - Upon the occurrence of the last event specified in §...

§ 47–1379. Reopening judgments - The Superior Court shall not open a judgment rendered in...

§ 47–1380. Judgment setting aside sale - (a) If the Superior Court shall set aside a sale,...

§ 47–1381. Judgment bars redemption only in real property described therein - If a plaintiff who files a complaint to foreclose the...

§ 47–1382. Purchaser’s deed; payment; compliance with terms of judgment as to payments - *NOTE: This section includes amendments by emergency legislation that will...

§ 47–1382.01. Equity distribution post-judgment — owner-occupant properties - (a) This section shall apply to any Class 1 property...

§ 47–1383. Obtaining possession - Subject to the rights of tenants under residential leases described...

§ 47–1384. Construction of chapter - Notwithstanding any other law, if a court determines that any...

§ 47–1385. Transition provisions; applicability of chapter - Chapter 13 [of this title] shall apply to any tax...

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District of Columbia Code Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] Chapter 13A - Revised Real Property Tax Sales

District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 13A - Revised Real Property Tax Sales