2023 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

§ 47–1301. Delinquent taxes — List; notice of sale; public auction.
(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 year 1994 and each tax year thereafter. The notice of sale and the delinquent tax list shall be advertised according to regulations prescribed by the Council of the District of Columbia in not less than 2 general circulation newspapers, published in the District, once every 2 weeks or more frequently. If the taxes due, together with the penalties and costs that may have accrued thereon, shall not be paid prior to the day fixed for sale, the property will be sold, under the direction of the Mayor of the District of Columbia, at public auction at the office of the said Collector of Taxes, commencing at least 3 weeks after the first publication of said notice and continuing on each following day, Saturdays, Sundays and legal holidays excepted, until all said delinquent property is sold; a description sufficient to identify the property shall be considered a proper description.
(b)(1) Notwithstanding the provisions of subsection (a) of this section, only real property taxes delinquent as of October 1, 1993, that remain unpaid at the time of sale, shall be sold at the January 1995 real property tax sale.
(2) Real property taxes delinquent as of October 1, 1994, that remain unpaid at the time of sale shall be sold at the real property tax sale to be held on the third Tuesday in July 1995.
(3) Beginning calendar year 1996 and each year thereafter, the annual real property tax sale shall be held on the third Tuesday in July.
(Feb. 28, 1898, 30 Stat. 250, ch. 32, § 1; July 1, 1902, 32 Stat. 632, ch. 1358, § 1(1); July 3, 1926, 44 Stat. 834, ch. 759, § 9; Mar. 2, 1927, 44 Stat. 1303, ch. 271; May 21, 1928, 45 Stat. 650, ch. 659; Feb. 25, 1929, 45 Stat. 1268, ch. 314; Oct. 26, 1973, 87 Stat. 508, Pub. L. 93-140, § 25(a); Mar. 16, 1982, D.C. Law 4-81, § 5, 29 DCR 156; Sept. 30, 1993, D.C. Law 10-25, § 108, 40 DCR 5489; June 14, 1994, D.C. Law 10-127, § 8, 41 DCR 2050; Sept. 26, 1995, D.C. Law 11-52, § 109(a), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(f), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(m), 49 DCR 8140.)
Prior Codifications
1981 Ed., § 47-1301.
1973 Ed., § 47-1001.
Section References
This section is referenced in § 6-806, § 10-1181.03, § 47-1303, § 47-1303.04, and § 47-1304.
Effect of Amendments
D.C. Law 13-305, in subsec. (a), inserted “, Saturdays”.
D.C. Law 14-213, in subsec. (a), validated a previously made technical correction.
Emergency Legislation
For temporary (90 day) amendment of section, see § 4(f) of Real Property Tax Clarity and Litter Control Administration Emergency Act of 2001 (D.C. Act 14-22, March 16, 2001, 48 DCR 2706).
Temporary Legislation
For temporary (225 day) amendment of section, see § 4(g) 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
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.