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

(a) An ICF-IDD may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1277, by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date …

The Mayor, in consultation with the Department of Health and ICF-IDD and employee representatives, shall issue rules to implement the provisions of this chapter.

(a) If the federal government determines that an assessment imposed on an ICF-IDD pursuant to this chapter does not satisfy the requirements for federal financial participation set forth in section 1903(w) of the Social Security Act, approved July 30, 1965 (70 Stat. 349; 42 U.S.C…

(a) The Assessor of the District of Columbia shall prepare a list of all taxes on real property in the District subject to taxation on which the taxes are levied and in arrears on the first day of July of each year and on the first day of October of each year beginning with tax y…

(a) Annually and subsequent to July 1st, the Assessor of the District of Columbia shall mail to the record owner of each lot or parcel of land upon which a real property tax has been levied by the District of Columbia as of July 1st of the same year, a notice of the amount of the…

(a) Upon the day specified in § 47-1301, the Mayor of the District of Columbia shall proceed to sell or cause to be sold any and all property upon which such taxes remain unpaid, and continue to sell the same every day, except Saturdays, Sundays, and legal holidays, until all the…

For the purpose of §§ 47-1303.02 and 47-1303.03, the term: (1) “Adjoining property” means real property that has, in whole or in part, a common boundary with the bid off property. (2) “Bid off property” means real property that has been bid off in the name of the District at publ…

(a) Notwithstanding any other provision of law, the Mayor may sell at private sale real property that has been bid off in the name of the District at public tax sale for 2 consecutive years and that has not been redeemed by the owner within the redemption period provided by law. …

(a) The Mayor shall issue a deed for the bid off property sold pursuant to § 47-1303.02 to the person whose offer the Mayor accepts. (b) The deed shall be prima facie evidence of a good and perfect title in fee simple to the bid off property.

(a) The District may assign or sell and transfer, for consideration, to a third party, tax liens bid off in the name of the District pursuant to § 47-1301 or tax liens that remain unsatisfied for six months or more. The tax liens may be assigned or sold and transferred in any man…

(a) The Collector of Taxes shall require from every purchaser of property sold as aforesaid a deposit sufficient, in his judgment, to guarantee a full and final settlement for such purchase. Every purchaser other than the District of Columbia at any sale of property as aforesaid …

(a) The owner of any property sold as aforesaid, or any other person having an interest therein at the time of redemption, may redeem the same from such sale at any time within 6 months after the last day of sale by paying to the Collector of Taxes, for the use of the purchaser, …

(a) The Collector of Taxes shall, within 20 days, exclusive of Saturdays, Sundays and legal holidays, after the last day of the sale hereinbefore provided for as aforesaid, file with the Recorder of Deeds a written report, in which he shall give a statement of the property sold, …

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, t…

The expenses of advertising the notice of sale and delinquent tax list for real property taxes, water charges, sanitary sewer service charges, and special assessments in arrears together with penalties and costs, shall be reimbursed to the District by a charge to be fixed annuall…

The Assessor of the District of Columbia shall furnish information with respect to taxes, special assessments, and valuations to any person having any interest in the property with respect to which such information is requested.

It shall be the duty of the Assessor for the District of Columbia to prepare and keep in his office, for public inspection, a list of all real estate in the District of Columbia heretofore sold, or which may hereafter be sold, for the nonpayment of any general or special tax or a…

(a) Whenever any real estate in the District of Columbia has been, or shall hereafter be, offered for sale for nonpayment of taxes or assessments of any kind whatsoever, and shall have been bid off in the name of the District of Columbia, and more than 6 months shall have elapsed…

Before any such action shall be instituted, the Mayor shall cause notice to be given in the name appearing upon the records of the Assessor as the owner of such property, by registered mail or by certified mail directed to the last-known address of such person, and by publication…

Upon proof in said suit of the failure of the owner of any such property to redeem the same as provided by law, the Court shall, without unreasonable delay, decree a sale of the property to satisfy the lien of the District of Columbia for taxes, assessments, penalties, interest, …

Every such sale shall be reported to and confirmed by said equity Court, and no sale shall be made for an amount less than such aggregate taxes, interest, and costs incurred in the institution of suit, including advertising and sale, unless by express order of the Court. Any surp…

No sale of any real property for taxes shall be impaired or made void by reason of any error of the proper officers in making a computation of the amount of taxes due, the expenses attendant on the advertisement and sale, or of the purchase money and the interest thereon, notwith…

The Mayor of the District of Columbia is hereby authorized and instructed to cause all taxes erroneously paid in the District of Columbia to be refunded by the proper accounting and disbursing officers of said District, upon the certificate of the Collector of such erroneous paym…

Whenever any person shall deposit money with the Collector for the purpose of procuring a license, and said license shall have been subsequently refused by legal authority, it shall be the duty of the Collector to refund the money so deposited, deducting therefrom an amount justl…

All moneys paid or deposited according to law, for the redemption of property sold for taxes, shall be paid by the accounting and disbursing officers of the District to the person or persons entitled to receive it, on the presentation of the certificate of the Collector.

(a) Except as provided in subsection (b) of this section, an owner of real property with delinquent real property taxes shall not bid on, or purchase, any other real property sold at tax sale in accordance with § 47-1303 or § 47-1314. (b) An owner of real property with delinquent…

The Mayor may promulgate regulations to implement the provisions of this chapter and for the proper administration of all real property tax sales. The Mayor may also amend or repeal existing regulations relating to real property tax sales.

For purposes of this chapter, the term: (1) “Costs” means amounts paid or payable by the purchaser to the District in connection with the sale of a real property. (2) “Tax” means unpaid real property tax and vault rent owing as of October 1, and unpaid business improvement distri…

(a) A tax shall automatically become a lien on the real property on the date the tax was due and unpaid or converted to a real property tax under § 47-1340. (b) The lien for a tax shall be a prior and preferred claim over all other liens and shall be perpetual. (c) Unless otherwi…

(a) Except as provided in subsections (c) and (d) of this section or as provided in other law, the Mayor shall sell all real property on which the tax is in arrears. (b) The Mayor shall designate a single agency to conduct tax sales. (c) The Mayor shall not sell any real property…

Notwithstanding any other law, sale or assignment under this chapter or in furtherance thereof shall not be subject to subchapter I of Chapter 3 of Title 2.

(a) The rate of simple interest on all amounts due, owing, or paid for the taxes sold or bid off to the District under this chapter shall be 1.5% per month or portion thereof until paid, excluding surplus; provided, that interest on the amount sold at tax sale, excluding surplus,…

The Mayor may promulgate regulations to carry out the purposes of this chapter.

(a) A special assessment pursuant to an energy efficiency loan agreement under subchapter IX of Chapter 8 of Title 47, shall be deemed an additional real property tax, and shall be deemed a tax under § 47-1330(2). The special assessment shall be collectible under this chapter not…

(a) At least 60 days before the mailing of the notices required by § 47-1341, the Mayor shall notify all taxing agencies (other than the agency to whom the Mayor has delegated his authority under § 47-1332) of the Mayor’s intention to hold a tax sale and shall state the time and …

(a)(1) On or before May 1, the Mayor shall send a notice of tax delinquency by first class mail, postage prepaid, bearing a postmark from the United States Postal Service, to the person who last appears as the owner of the real property on the tax roll, at the last mailing addres…

(a) At any time after 30 days from the mailing of the notice of delinquency required by § 47-1341(a), the Mayor shall, simultaneously: (1) Cause to be advertised, at least once in not less than 2 newspapers of general circulation in the District that are published at least once e…

Whenever payment by check or other instrument on behalf of a real property is received prior to the tax sale, and the payment is refused by the drawee or the funds are not collected by the District, and, due to the tender of payment, the real property is not presented at the tax …

Subject to § 47-1345, each real property for sale shall be sold in its entirety, which shall be the parcel of real property as assessed in the assessment records under § 47- 802(1) or as described under § 47-895.31(8) as related to a sale under § 47-1336.

The power to sell real property for taxes shall not be affected by personal property of the owner on the real property to be sold.

(a) Whether or not any real property subject to sale under this chapter is subject to an estate for life, or a lease or ground rent for a term (with renewals) that is at least 30 years, the Mayor shall sell the entire fee simple estate; provided, that after the judgment of forecl…

(a)(1)(A) The sale shall be held by the Mayor on the date and at the place stated in the public notice. (B) If the sale cannot be completed on the date stated in the notice, the Mayor shall continue the sale, as determined by the Mayor and announced to the potential purchasers at…

The payment of the purchase price shall be on the terms established by the Mayor. A purchaser shall pay the full amount of his bid, including surplus and costs, within 5 business days after the last day of the sale. If the payment is not received within the time prescribed, 20% o…

(a) The Mayor shall deliver to the purchaser a certificate of sale under the Mayor’s hand and seal or authorized facsimile signature (or a delegate’s hand and seal). The certificate shall set forth: (1) The date of the certificate; (2) That the real property described in it was s…

(a) A certificate of sale executed and delivered by the Mayor to the purchaser is assignable and an assignment of the certificate of sale vests in the assignee, or the legal representative of the assignee, all the right, title, and interest of the original purchaser. (b) The assi…

The purchaser may record the certificate of sale and the assignee may record the assignment of the certificate of sale in the Recorder of Deeds.