Source: https://development.code.dccouncil.us/dc/council/code/titles/47/chapters/13A/subchapters/II/
Timestamp: 2019-04-23 04:23:05+00:00

Document:
D.C. Law Library - Subchapter II. Sale.
§ 47–1350. Certificate of sale — recording.
§ 47–1351. Certificate of sale — as evidence.
§ 47–1352. Purchase by District — in general.
(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 place of the sale. Subject to the limitation set forth in § 34-2407.02, each of the taxing agencies shall, within 30 days after receiving the notice, submit a statement to the Mayor certifying all taxes appearing on its records then due to the District as of the date of the Mayor’s notice that have not been previously certified to the Mayor. The statement shall be in the form and medium, and shall contain the information, that the Mayor requires. In addition to the real property taxes due, the Mayor shall include in the notices required by § 47-1341 and § 47-1353.01 and in the public notice required by § 47-1342 the taxes certified to him by the taxing agencies.
(b) When a taxing agency certifies a tax to the Mayor under subsection (a) of this section for which tax a lien was filed with the Recorder of Deeds, the taxing agency shall file with the Recorder of Deeds a Notice of Converted Real Property Tax releasing the prior lien as of the date of certification. The notice shall state the name of the owner, describe the real property by taxation square, suffix, and lot number, or parcel and lot number, and specify the amount of the lien.
(c) If a taxing agency does not certify a tax that is due to the District as of the date of the Mayor’s notice under subsection (a) of this section, the tax shall not be collected through such tax sale.
(d) The Mayor shall not sell a real property for which taxes have not been certified by a taxing agency. Unpaid real property taxes, business improvement district taxes, and vault rents shall not be required to be certified.
(e) Notwithstanding any other provision of law, payments received for taxes that have been certified to the Mayor shall be credited to the General Fund of the District in the same manner as real property tax payments are credited.
(f)(1) If a taxing agency certifies taxes (for which real property is offered for sale) to the Mayor under subsection (a) of this section, and the payment of taxes to the Mayor as specified in § 47-1361(a) or by a purchaser under § 47-1382(c) has occurred for the real property, or the amount in the notices under § 47-1341 is paid before the tax sale, the taxing agency may submit an accounting to the designated agency under § 47-1332(b) in the form that the Mayor requires.
(2) Upon receipt of the accounting and verification of the payment of taxes to the Mayor as specified in § 47-1361(a) or if payment to the Mayor is made by a purchaser under § 47-1382(c), or the amount in the notices under § 47-1341 is paid before the tax sale, the amount of taxes collected that are not imposed under Chapter 8 of this title shall be disbursed regardless of lien priority from the General Fund for the purpose designated by, and in accordance with, the law creating the obligation for such taxes; provided, that, in the case of a sale under § 47-1353(b), the disbursement shall be limited to the amount available after application of lien priorities to such taxes before certification.
(g) Any omission by the Mayor or any taxing agency under this section shall not adversely affect a sale or a purchaser’s interest. This section shall be construed pursuant to §§ 47-1341(b) and 47-1342(b)(2).
(h) When a tax is certified by a taxing agency to the agency designated under § 47-1332(b), the designated agency may charge an amount not to exceed 10% of the redemptive value of the tax, to be retained by the designated agency as compensation for the use of its resources. Charges collected under this subsection shall be deposited into the Recorder of Deeds Automation Fund under § 42-1214.
This section is referenced in § 2-1215.15, § 2-1802.03, § 6-805, § 8-807, § 42-1214, § 42-3131.01, § 42-3131.14, § 42-3141.09, § 47-1331, and § 47-1382.
D.C. Law 14-282 added subsec. (h).
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have, in (a), substituted “Subject to the limitation set forth in section 104(a) of the District of Columbia Public Works Act of 1954, approved May 18, 1954 (68 Stat. 102; D.C. Official Code § 34-2407.02), each of the taxing” for “Each of the taxing” at the beginning of the second sentence and “notices required by § 47-1341 and § 47-1353.01” for “notice of delinquency required by § 47-1341” in the last sentence; in (c), deleted “sale under this chapter unless the taxing agency files a lien with the Recorder of Deeds within the time required for certification. If such lien is filed, the taxing agency may later certify such lien for collection in accordance with subsection (a) of this section” at the end and made minor stylistic changes; substituted “Unpaid real property taxes, business improvement district taxes, and vault rents” for “Unpaid real property taxes” in (d); and would have rewritten (f).
The 2015 amendment by D.C. Law 20-155, in (a), added “Subject to the limitation set forth in Section 34-2407.02” and substituted “notices required by Section 47-1341 and Section 47-1353.01” for “notice of delinquency required by Section 47-1341”; rewrote (c); added “business improvement district taxes, and vault rents” in (d); and rewrote (f).
For temporary (90 days) amendment of this section, see § 7273(b) of Fiscal Year 2018 Budget Support Congressional Review Emergency Act of 2017 (D.C. Act 22-167, Oct. 24, 2017, 64 DCR 10802).
For temporary (90 days) amendment of this section, see § 7273(b) of Fiscal Year 2018 Budget Support Emergency Act of 2017 (D.C. Act 22-104, July 20, 2017, 64 DCR 7032).
For temporary (90 days) amendment of this section, see § 101(c)(6) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 101(c)(6) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7112(c)(6) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7102(c)(6) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7102(c)(6) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (225 day) amendment of section, see § 12(ff) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(ff) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
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 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have substituted “Subject to § 47-1345, each” for “Each parcel of” at the beginning; and added “under § 47-802(1) or as described under or § 47-47-895.31(8) as related to a sale under § 47-1336” at the end.
For temporary (90 days) amendment of this section, see § 101(c)(9) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 101(c)(9) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7112(c)(9) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7102(c)(9) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7102(c)(9) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
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.
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% of the deposit of the defaulting purchaser shall be forfeited to the District, and the real property shall be deemed to have been bid off to and purchased by the Mayor in the name of the District.
D.C. Law 14-282 substituted “20% of the deposit” for “the deposit”.
For temporary (90 days) addition of § 47-1347.01, concerning reimbursement to prior owner, see § 2(b) of the District Real Property Tax Sale Emergency Act of 2013 (D.C. Act 20-179, October 4, 2013, 60 DCR 14947).
For temporary (90 days) repeal of § 47-1347.01, see § 101(c)(12) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) repeal of § 47-1347.01, see § 101(c)(12) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (225 day) amendment of section, see 12(jj) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see 12(jj) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
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).
For temporary (225 days) addition of § 47-1347.01, concerning reimbursement to prior owner, see § 2(b) of the District Real Property Tax Sale Temporary Act of 2013 (D.C. Law 20-55, December 13, 2013, 60 DCR 15163).
(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 assignment of the certificate of sale may be made in accordance with § 45-714(b) [§ 42-814] relating to the substitution of trustees.
(c) Within 30 days of the assignment, the assignee shall notify the Mayor in the manner that the Mayor shall prescribe and provide the Mayor with the assignee’s name, address, telephone number, taxpayer identification number, and such other information which the Mayor may require. If notice is not provided within 30 days of the assignment, the certificate shall be voidable at the discretion of the Mayor; provided, that after the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption, the certificate shall no longer be voidable. A certificate that is voided by the Mayor pursuant to this subsection shall be subject to the provisions of § 47-1355(b).
(d) The assignee shall notify the Mayor of an assignment of the interest in the payment of other taxes and liabilities described in § 47-1354.
This section is referenced in § 47-1354 and § 47-1382.
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added the last two sentences in (c).
The 2015 amendment by D.C. Law 20-155 added the last sentence in (c).
For temporary (90 days) amendment of this section, see § 101(c)(14) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 101(c)(14) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7112(c)(13) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7102(c)(13) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7102(c)(13) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
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.
This section is referenced in § 47-1372.
(4) Sale of the real property.
(a) If the highest bid at a public auction is not sufficient to pay the taxes or if a certificate of sale shall become void, the real property shall be bid off to and purchased by the Mayor in the name of the District. Real property bid off to the District shall not be exempt from assessment and taxation, but shall be assessed and taxed as other real property. If real property is bid off to the District (including by a void certificate of sale under § 47-1355), the taxes, and interest thereon accruing from the first day of the month following the date of the tax sale where the real property was bid off, shall remain a lien on the real property.
(b) A certificate of sale in substantially the same form as provided in this chapter may be issued at any time by the Mayor in the name of the District for real property bid off in the name of the District, and, for purposes of the interest computation, the certificate of sale shall relate back to the date the real property was bid off; provided, that notwithstanding any other law, if the certificate of sale is not sold, assigned, or otherwise transferred by the District, the certificate shall be perpetual and the Mayor shall not be required to foreclose on the right of redemption. The Mayor shall have the same rights and remedies with regard to the real property as other purchasers, including the right to foreclose the right of redemption and to be reimbursed for expenses.
This section is referenced in § 47-1342.01.
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have substituted “thereon accruing from the first day of the month following the date of the tax sale where the real property was bid off” for “from the date the real property was bid off” in the last sentence in (a).
The 2015 amendment by D.C. Law 20-155 substituted “thereon accruing from the first day of the month following the date of the tax sale where the real property was bid off” for “from the date the real property was bid off” in (a).
For temporary (90 days) amendment of this section, see § 101(c)(15) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 101(c)(15) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) amendment of this section, see § 7112(c)(14) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7102(c)(14) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7102(c)(14) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
(iii) The purchaser shall rehabilitate an existing improvement on the real property, construct a new improvement on the real property, or otherwise dispose of the real property for the purposes of improving a neighborhood generally or in the best interests of the District.
(B) The Mayor may accept as payment a promissory note in the amount of the taxes owed and accrued under this chapter or other, which note shall be paid on resale of the real property; provided, that if the real property shall be sold for less than its fair market value, the consent of the Mayor for the discounted sale shall have been obtained.
(C) Notwithstanding § 47-1331, the Mayor may subordinate and determine the priority of the taxes to be paid under the promissory note to permit the rehabilitation, new construction, or disposition, and the promissory note shall be paid upon resale to the extent of the proceeds available.
(D) Notwithstanding subsection (d) of this section, if a redemption occurs, the promissory note shall be satisfied prior to the disbursement of an amount to the purchaser; provided, that the promissory note may subordinate the taxes to any costs and expenses incurred by the purchaser.
(E) The provisions of Chapter 8 of Title 10 shall not apply to real property acquired by the District or an instrumentality of the District (or a subsidiary thereof) under this paragraph. Real property acquired by the District or an instrumentality of the District (or a subsidiary thereof) under this paragraph may be sold only by the Mayor, or with the Mayor’s consent. The approval of the Council shall not be required for the sale of the real property.
(H) The list states the periods and amounts of taxes for which the real property may be sold or the certificate of sale assigned.
(iii) The amount paid for each real property by the purchaser.
(c)(1) When a certificate of sale is issued for real property sold or a certificate of sale is assigned under this section, the 6-month waiting period described in § 47-1370 shall be reduced by the number of days that shall have passed since the original public tax sale to which the certificate of sale corresponds.
(2) The Mayor may file a complaint to foreclose the right of redemption upon the expiration of the 6-month waiting period that shall commence from the applicable date of the tax sale at which the real property was bid off to the District.
(d) Upon payment to the Mayor as specified in § 47-1361(a) or if payment to the Mayor is made by another purchaser as specified in § 47-1382(c), the purchaser shall be refunded the sums paid on account of the purchase price, together with simple interest thereon at the rate of 1.5% per month or portion thereof on the amount paid for the real property, excluding surplus, beginning on the first day of the month immediately following the day of the tax sale to the purchaser or the date when the certificate of sale was assigned by the Mayor until the payment to the Mayor is made as required under § 47-1361(a) or § 47-1382(c); provided, that the purchaser shall not receive interest on any surplus.
This section is referenced in § 10-801, § 42-407, § 47-1336, § 47-1342.01, § 47-1354, and § 47-1382.
D.C. Law 14-282 made nonsubstantive changes in subsecs. (a)(1)(B) and (a)(2); added subsec. (a)(3); and in subsec. (b), substituted “subsection (a)(1) of this section” for “subsection (a) of this section or § 47-414”.
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have substituted “Mayor” for “May” twice in (a)(1)(B); substituted “by premises address, taxation square” for “by square” in (b)(1)(G); substituted “applicable date of the tax sale” for “date of the original tax sale” in (c)(2); added (c)(3); the last two sentences in (c); and rewritten (d).
The 2015 amendment by D.C. Law 20-155 substituted “Mayor” for “May” twice in (a)(1)(B); substituted “by premises address, taxation square” for “by square” in (b)(1)(G); substituted “applicable date of the tax sale” for “date of the original tax sale” in (c)(2); and rewrote (d).
The 2015 amendment by D.C. Law 21-36 rewrote (d).
For temporary (90 days) amendment of this section, see § 101(c)(16) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) addition of § 47-1353.01, concerning post-sale notice, see § 101(c)(17) of the Residential Real Property Equity and Transparency Congressional Review Emergency Amendment Act of 2014 (D.C. Act 20-409, Aug. 1, 2014, 61 DCR 8281).
For temporary (90 days) addition of § 47-1353.01, concerning post-sale notice, see § 101(c)(10) of the Residential Real Property Equity and Transparency Emergency Amendment Act of 2014, (D.C. Act 20-342, May 28, 2014, 61 DCR 5691).
For temporary (90 days) amendment of this section, see § 7112(c)(15) of the Fiscal Year 2015 Budget Support Emergency Act of 2014 (D.C. Act 20-377, July 14, 2014, 61 DCR 7598, 20 STAT 3696).
For temporary (90 days) amendment of this section, see § 7102(c)(15) of the Fiscal Year 2015 Budget Support Congressional Review Emergency Act of 2014 (D.C. Act 20-449, October 10, 2014, 61 DCR 10915, 20 STAT 4188).
For temporary (90 days) amendment of this section, see § 7102(c)(15) of the Fiscal Year 2015 Budget Support Second Congressional Review Emergency Act of 2014 (D.C. Act 20-566, January 9, 2015, 62 DCR 884, 21 STAT 541).
For temporary (90 days) amendment of this section, see §§ 2(c) and 3(c)(3) of the Market-based Sourcing Inter Alia Clarification Emergency Amendment Act of 2014 (D.C. Act 20-585, January 13, 2015, 62 DCR 1288, 21 STAT 752).
For temporary (90 days) amendment of this section, see § 2(c) of the Market-based Sourcing Inter Alia Clarification Congressional Review Emergency Amendment Act of 2015 (D.C. Act 21-11, Mar. 26, 2015, 62 DCR 3835, 21 DCSTAT 836).
For temporary (90 days) amendment of this section, see §§ 7016(v)(10), 7016(y)(2), and 7102(c) of the Fiscal Year 2016 Budget Support Emergency Act of 2015 (D.C. Act 21-127, July 27, 2015, 62 DCR 10201).
For temporary (225 day) amendment of section, see § 12(ll) of Tax Clarity and Recorder of Deeds Temporary Act of 2002 (D.C. Law 14-191, October 5, 2002, law notification 49 DCR 9549).
For temporary (225 day) amendment of section, see § 12(ll) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
For temporary (225 days) amendment of this section, see § 2(r)(11) of the Fiscal Year 2015 Budget Support Clarification Temporary Amendment Act of 2014 (D.C. Law 20-179, March 7, 2015, 62 DCR 424).
For temporary (225 days) amendment of this section, see § 2(c) of the Market-based Sourcing Inter Alia Clarification Temporary Amendment Act of 2015 (D.C. Law 20-259, Apr. 30, 2015, 62 DCR 2270).

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