2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter IV - Foreclosure › § 47–1382. Purchaser’s deed; payment; compliance with terms of judgment as to payments

§ 47–1382. Purchaser’s deed; payment; compliance with terms of judgment as to payments.
(a) Except as provided in § 47-1382.01, a final judgment foreclosing the right of redemption shall direct the Mayor to execute and deliver a deed to the purchaser in fee simple on payment to the Mayor of the amount required under this section. No deed shall be executed before such payment is received. The final judgment shall direct the Mayor to enroll the purchaser in fee simple as the owner of the real property. The fee simple interest shall be conveyed subject to:
(1) A taxing agency lien that is recorded in the Office of the Recorder of Deeds;
(2) The tenancy of a residential tenant (other than a tenant described in § 47-1371(b)(1)(C) and (D));
(3) Easements of record and any other easement that may be observed by an inspection of the real property;
(4) An instrument securing payment of a promissory note executed under § 47-1353(a)(3);
(5) An energy efficiency loan agreement under subchapter IX of Chapter 8 of Title 47, and related documents or instruments and the obligation to pay the special assessment; and
(6) A ground lease described in § 47-1345(b), any recorded covenant, agreement, or other instrument, and any other document incorporated by reference into a recorded covenant, agreement, or other instrument, to which a ground lessor as described in § 47-1345(b) is a party or beneficiary.
(b) Notwithstanding subsection (a)(1) of this section, upon issuance of a tax deed concerning a real property sold under § 47-1353(a)(3) or (b), the real property shall be free and clear of all prior taxes and liabilities owed by the real property to a taxing agency. The purchaser shall not be required to pay such prior taxes and liabilities to receive the tax deed.
(c) The purchaser shall pay all amounts that would be required of a person redeeming under § 47-1361; provided, that the purchaser shall not make payment for taxes and periods for which the purchaser purchased the certificate of sale, was assigned a certificate of sale under § 47-1349, and made payment under § 47-1354.
(c-1) Notwithstanding subsection (c) of this section, a purchaser under § 47-1336 shall not pay an amount that is a Special Assessment under subchapter IX of Chapter 8 of Title 47, unless otherwise agreed.
(d) The deed shall be prepared by the purchaser or the attorney for the purchaser and all expenses incident to the preparation, execution, delivery, and recordation of the deed shall be paid by the purchaser.
(e) The plaintiff shall provide a certified copy of the final judgment to the Mayor.
(f)(1) If the purchaser fails to pay to the Mayor the amount required under this section within 30 days of the final judgment, the final judgment may be vacated as void by the Superior Court on the motion of any party. If the purchaser fails to pay to the Mayor the amount required under this section within one year from the date of the final judgment or by October 1, 2019, whichever is later, the final judgment shall become vacated as void without need for a motion to the Superior Court.
(2) If the purchaser does not record the deed in the Recorder of Deeds within 30 days of the execution of the deed, the final judgment may be vacated as void by the Superior Court on the motion of any party.
(3) If a final judgment is vacated as void as provided under this subsection, any deed and the certificate of sale are void and all money paid by the purchaser to the Mayor is forfeited, except as provided in § 47-1354(c).
(g) Any surplus paid for a real property by a purchaser shall be applied against other taxes, interest thereon, and expenses owing on the real property for which a deed is sought if the application and timely balance payment shall result in the full payment required to obtain the deed.
(h) Any overpayment, including expenses, shall be paid by the Mayor to the person who made the overpayment. If there is a dispute regarding payment of the overpayment, the Mayor shall hold the overpayment until a court of competent jurisdiction determines the proper distribution of the overpayment.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(mm), 50 DCR 896; Apr. 20, 2013, D.C. Law 19-262, § 103(e), 60 DCR 1300; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(29), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(29), 7104, 61 DCR 9990; Oct. 8, 2016, D.C. Law 21-160, § 7112(c), 63 DCR 10775; Oct. 30, 2018, D.C. Law 22-168, § 7093(c)(4), 65 DCR 9388.)
Section References
This section is referenced in § 47-1355, § 47-1370, and § 47-1383.
Effect of Amendments
D.C. Law 14-282, in subsec. (a), made nonsubstantive changes in pars. (2) and (3), and added par. (4); and in subsec. (b), substituted “§ 47-1353(a)(3) or (b)” for “§ 47-1353(b)”.
The 2013 amendment by D.C. Law 19-262 added (a)(5) and made related changes; and added (c-1).
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have substituted “Except as provided in § 47-1382.01, a final” for “a final” at the beginning of the introductory language of (a); rewritten (a)(1); and would have added (a)(6) and made related changes.
The 2015 amendment by D.C. Law 20-155 added “Except as provided in Section 47-1382.01” in the introductory language e of (a); rewrote (a)(1); and added (a)(6) and made related changes.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 2 of 2662 Martin Luther King, Jr. Avenue, Southeast Tax Sale Certificate Congressional Review Emergency Amendment Act of 2022 (D.C. Act 24-670, Nov. 22, 2022, 0 DCR 0).
For temporary (90 days) amendment of this section, see § 2 of 2662 Martin Luther King, Jr. Avenue, Southeast Tax Sale Certificate Emergency Amendment Act of 2022 (D.C. Act 24-539, July 27, 2022, 69 DCR 009958).
For temporary (90 days) amendment of this section, see § 7093(c)(4) of Fiscal Year 2019 Budget Support Congressional Review Emergency Act of 2018 (D.C. Act 22-458, Oct. 3, 2018, 65 DCR 11212).
For temporary (90 days) amendment of this section, see § 7093(c)(4) of Fiscal Year 2019 Budget Support Emergency Act of 2018 (D.C. Act 22-434, July 30, 2018, 65 DCR 8200).
For temporary (90 days) amendment of this section, see § 2(c) of Tax Sale Resource Center Clarifying Emergency Amendment Act of 2016 (D.C. Act 21-373, Apr. 27, 2016, 63 DCR 6854).
For temporary (90 day) addition of section, see § 7 of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
For temporary (90 day) amendment of section, see § 12(oo) of Tax Clarity and Recorder of Deeds Emergency Act of 2002 (D.C. Act 14-381, June 6, 2002, 49 DCR 5674).
For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Emergency Act of 2002 (D.C. Act 14-456, July 23, 2002, 49 DCR 8107).
For temporary (90 day) amendment of section, see § 12(pp) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
For temporary (90 days) amendment of this section, see § 101(c)(30) 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 § 47-1382.01, concerning post-judgment equity distribution for owner-occupant properties, see § 101(c)(31) 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)(29) 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) addition of §  47–1382.01, see §  101(c)(31) 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 § 7102(c)(29) 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, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-461, November 6, 2014, 61 DCR 11784, 20 STAT 4368).
For temporary (90 days) amendment of this section, see § 7102(c)(29) 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, as amended by D.C. Law 20-155, § 7102(c), see the first § 2(q) of the Fiscal Year 2015 Budget Support Clarification Emergency Act of 2014 (D.C. Act 20-587, January 13, 2015, 62 DCR 1294, 21 STAT 758).
Temporary Legislation
For temporary (225 days) amendment of this section, see § 2 of 2662 Martin Luther King, Jr. Avenue, Southeast Tax Sale Certificate Temporary Amendment Act of 2022 (D.C. Law 24-201, Dec. 13, 2022, 69 DCR 12685).
For temporary (225 days) amendment of this section, see § 2(c) of Tax Sale Resource Center Clarifying Temporary Amendment Act of 2016 (D.C. Law 21-130, July 1, 2016, 63 DCR 7108).
For temporary (225 day) amendment of section, see § 12(rr) 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(rr) 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).
Editor's Notes
D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.