reglab/statecodes huggingface dataset:
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment › § 47–1265. Confidentiality; audit; determination or redetermination of assessment

§ 47–1265. Confidentiality; audit; determination or redetermination of assessment.
(a) Unless otherwise provided by law or necessary to carry out the provisions of this chapter, proprietary information submitted by a nursing facility under this chapter is confidential and shall not be disclosed by the Mayor.
(b) The Mayor may audit the information required to be reported by a nursing facility under this chapter, or any rules issued pursuant to § 47-1267, and may use the audited information to determine or redetermine the amount of the assessment due under this chapter.
(c) The Mayor may summon any person to appear before the Mayor to give testimony or answer interrogatories, or to produce books, records, or other pertinent information relating to matters subject to an audit. The summons may be served by a member of the Metropolitan Police Department or by registered mail or certified mail addressed to the person at the person’s last dwelling place or principal place of business. A verified return by the person serving the summons, or, in the case of service by registered or certified mail, the return post office receipt signed by the person served, shall be proof of service.
(d) The Mayor may report a person who, having been served pursuant to subsection (c) of this section, neglects or refuses to obey the summons, to the Superior Court of the District of Columbia. The Superior Court may compel obedience to the summons to the same extent as witnesses may be compelled to obey subpoenas of the Superior Court.
(Dec. 7, 2004, D.C. Law 15-205, § 5202(c), 51 DCR 8441.)
Section References
This section is referenced in § 47-1266.
Emergency Legislation
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment › § 47–1266. Appeals

§ 47–1266. Appeals.
(a)(1) A nursing facility may contest the amount of an assessment, including any interest or administrative penalties, imposed under this chapter, or by rules issued pursuant to § 47-1267, by filing a notice of appeal with the Office of Administrative Hearings within 60 days after the date of the notice of:
(A) An annual assessment under § 47-1263(a);
(B) A determination or redetermination of an assessment based on an audit of information under § 47-1265(b); or
(C) An imposition of interest or administrative penalties under § 47-1264.
(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the provisions of subchapter 1 of Chapter 5 of Title 2 governing adjudication of contested cases, and pursuant to the rules of the Office of Administrative Hearings.
(c) Before filing an appeal pursuant to subsection (a) of this section, the nursing facility shall first pay to the Mayor the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.
(Dec. 7, 2004, D.C. Law 15-205, § 5202(c), 51 DCR 8441.)
Emergency Legislation
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment › § 47–1267. Rules

§ 47–1267. Rules.
The Mayor, pursuant to subchapter I of Chapter 5 of Title 2, shall issue rules to implement the provisions of this chapter.
(Dec. 7, 2004, D.C. Law 15-205, § 5202(c), 51 DCR 8441.)
Section References
This section is referenced in § 47-1263, § 47-1264, § 47-1265, § 47-1266, and § 47-1268.
Emergency Legislation
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12C - Nursing Facility Quality of Care Fund; Nursing Facility Assessment › § 47–1269. Applicability

§ 47–1269. Applicability.
This chapter shall apply as of the effective date of final rules implementing a case mix reimbursement methodology issued pursuant to [§ 4-204.62(b)], or as of April 1, 2005, whichever is later.
(Dec. 7, 2004, D.C. Law 15-205, § 5202(c), 51 DCR 8441.)
Emergency Legislation
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Emergency Act of 2004 (D.C. Act 15-486, August 2, 2004, 51 DCR 8236).
For temporary (90 day) addition, see § 5202(c) of Fiscal Year 2005 Budget Support Congressional Review Emergency Act of 2004 (D.C. Act 15-594, October 26, 2004, 51 DCR 11725).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment › § 47–1273. Assessments on ICF/IID

§ 47–1273. Assessments on ICF/IID.
(a) Except as provided in § 47-1278(d), each ICF/IID in the District of Columbia shall pay an assessment of 6.0% of the gross revenues per annum.
(b) Each ICF/IID shall pay the assessment required by subsection (a) of this section in quarterly installments.
(c) The Mayor shall provide notice of the amount of the assessment for the quarter to each ICF/IID no later than 30 days after the end of each quarter.
(d) The assessment required by subsection (a) of this section shall be determined by the Medicaid claims information from the DHCF Medicaid Management Information System.
(e) If the total amount of the assessments to be collected for a fiscal year is inadequate to cover disbursements required under § 47-1271(b), the Mayor may raise the assessment to the maximum allowed under federal law.
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 24, 2010, D.C. Law 18-223, § 5032(c), 57 DCR 6242; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(6), 59 DCR 5567; Dec. 24, 2013, D.C. Law 20-61, § 5022(c), 60 DCR 12472; Dec. 3, 2020, D.C. Law 23-149, § 5022, 67 DCR 10493.)
Section References
This section is referenced in § 47-1276 and § 47-1278.
Effect of Amendments
D.C. Law 18-223, in subsec. (a), substituted “5.5%” for “1.5%”.
The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDDs” for “ICF-MRs” in the section heading; and substituted “ICF-IDD” for “ICF-MR” in (a) through (d).
The 2013 amendment by D.C. Law 20-61 rewrote the section.
Emergency Legislation
For temporary (90 day) amendment of section, see § 5032(c) of Fiscal Year 2011 Budget Support Emergency Act of 2010 (D.C. Act 18-463, July 2, 2010, 57 DCR 6542).
For temporary (90 days) amendment of this section, see § 5022(c) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 5022(c) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 5021 of D.C. Law 20-61 provided that Subtitle C of Title V of the act may be cited as the “Stevie Sellows Intermediate Care Facility Quality Improvement Act of 2013”.
Editor's Notes
Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment › § 47–1274. Interest and penalties

§ 47–1274. Interest and penalties.
(a)(1) If an ICF-IDD [ICF-IID] fails to pay the full amount of an assessment by the date required by this chapter, or by rules issued pursuant to § 47-1277, the unpaid balance shall accrue interest at the rate of 1.5% per month or any fraction thereof which shall be added to the unpaid balance.
(2) The Chief Financial Officer of the District of Columbia may arrange a payment plan for the amount of the assessment and interest in arrears.
(b) [Repealed].
(c)(1) If an ICF-IDD [ICF-IID] that knowingly provides false information in a report required by this chapter, or by rules issued pursuant to § 47-1277, it shall be subject to a penalty of up to $10,000.
(2) Any action brought to enforce this subsection shall be brought in the Superior Court of the District of Columbia by the Attorney General for the District of Columbia in the name of the District of Columbia.
(d) The District of Columbia shall have:
(1) A lien upon the real and personal property located in the District of Columbia of the ICF-IDD [ICF-IID] for any assessments, interest, or administrative penalties that are due under this chapter, or rules issued pursuant to § 47-1277; and
(2) The priority of a secured creditor.
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(7), 59 DCR 5567; Dec. 24, 2013, D.C. Law 20-61, § 5022(c), 60 DCR 12472.)
Section References
This section is referenced in § 47-1271, § 47-1272, and § 47-1276.
Effect of Amendments
The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDD” for “ICF-MR” wherever it appears in the section; and substituted “ICF-IDD’s” for “ICF-MR’s” in (b).
The 2013 amendment by D.C. Law 20-61 repealed (b).
Emergency Legislation
For temporary (90 days) amendment of this section, see § 5022(d) of the Fiscal Year 2014 Budget Support Emergency Act of 2013 (D.C. Act 20-130, July 30, 2013, 60 DCR 11384, 20 DCSTAT 1827).
For temporary (90 days) amendment of this section, see § 5022(d) of the Fiscal Year 2014 Budget Support Congressional Review Emergency Act of 2013 (D.C. Act 20-204, October 17, 2013, 60 DCR 15341, 20 DCSTAT 2311).
Short Title
Section 5021 of D.C. Law 20-61 provided that Subtitle C of Title V of the act may be cited as the “Stevie Sellows Intermediate Care Facility Quality Improvement Act of 2013”.
Editor's Notes
Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.
Applicability of D.C. Law 20-61: Section 11001 of D.C. Law 20-61 provided that, except as otherwise provided, the act shall apply as of October 1, 2013.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment › § 47–1275. Confidentiality; audit; determination of assessment

§ 47–1275. Confidentiality; audit; determination of assessment.
(a) Unless otherwise provided by law or necessary to carry out the provisions of this chapter, proprietary information submitted by an ICF-IDD [ICF-IID] or DD waiver provider under this chapter is confidential and shall not be disclosed.
(b) The Mayor may audit the information required to be reported by an ICF-IDD [ICF-IID] or DD waiver provider under this chapter, or any rules issued pursuant to § 47-1277, and may use the audited information to determine, or redetermine, the amount of an assessment due under this chapter.
(c)(1) The Mayor may summon any person to appear to give testimony or answer interrogatories, or to produce books, records, or other information relating to matters subject to an audit.
(2) The summons shall be served by a member of the Metropolitan Police Department or by registered mail or certified mail addressed to the person at the last known dwelling place or principal place of business.
(3) A verified return by the person serving the summons, or, in the case of service by registered or certified mail, the return post office receipt signed by the person served shall be proof of service.
(d) The Mayor may report a person who, having been served pursuant to subsection (c) of this section, neglects or refuses to obey the summons, to the Superior Court of the District of Columbia. The Superior Court may compel obedience to the summons to the same extent as witnesses may be compelled to obey subpoenas of the Superior Court.
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(8), 59 DCR 5567; Nov. 13, 2021, D.C. Law 24-45, § 5092(b)(5), 68 DCR 010163.)
Section References
This section is referenced in § 47-1276.
Effect of Amendments
The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDD” for “ICF-MR” in (a) and (b).
Editor's Notes
Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment › § 47–1276. Appeals

§ 47–1276. Appeals.
(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 of the notice of:
(1) An annual assessment under § 47-1273;
(2) A determination or redetermination of an assessment based on an audit of information under § 47-1275; or
(3) An imposition of interest or administrative penalties under § 47-1274.
(b) The Office of Administrative Hearings shall conduct a hearing on the appeal filed under subsection (a) of this section subject to the District of Columbia Administrative Procedure Act, approved October 21, 1968 (82 Stat. 1204; § 2-501 et seq.), and pursuant to the rules of the Office of Administrative Hearings.
(c) Before filing an appeal pursuant to subsection (a) of this section, the ICF-IDD shall pay the assessment, together with any administrative penalties and interest due on the assessment. In no case shall the filing of a notice of appeal act as a stay on the payment of the assessment, interest, or administrative penalties.
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(9), 59 DCR 5567.)
Effect of Amendments
The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDD” for “ICF-MR” in the introductory language of (a) and in (c).
Editor's Notes
Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 12D - Stevie Sellow's Quality Improvement Fund; ICF-IDD [ICF-IID] Assessment › § 47–1277. Rules

§ 47–1277. Rules.
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.
(Mar. 8, 2006, D.C. Law 16-68, § 2(b), 53 DCR 47; Sept. 26, 2012, D.C. Law 19-169, § 33(b)(10), 59 DCR 5567.)
Section References
This section is referenced in § 47-1274, § 47-1275, § 47-1276, and § 47-1278.
Effect of Amendments
The 2012 amendment by D.C. Law 19-169 substituted “ICF-IDD” for “ICF-MR.”
Editor's Notes
Section 35 of D.C. Law 19-169 provided that no provision of the act shall impair any right or obligation existing under law.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1303.01. Definitions for §§ 47-1303.02 and 47-1303.03

§ 47–1303.01. Definitions for §§ 47-1303.02 and 47-1303.03.
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 public auction to enforce the District’s lien for unpaid taxes or assessments pursuant to § 47-1303 and for which the statutory redemption period has expired.
(Feb. 28, 1898, 30 Stat. 250, ch. 32, § 2a; as added Apr. 30, 1994, D.C. Law 10-115, § 202(a), 41 DCR 1216; Apr. 18, 1996, D.C. Law 11-110, § 54, 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1303.1.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1303.03. Tax deed

§ 47–1303.03. Tax deed.
(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.
(Feb. 28, 1898, 30 Stat. 250, ch. 32, § 2c; as added Apr. 30, 1994, D.C. Law 10-115, § 202(c), 41 DCR 1216; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1303.3.
Section References
This section is referenced in § 47-1303.01.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates. [Repealed]

§ 47–1305. Real property tax assignment; sale and transfers — Applicability of changed interest rates. [Repealed]
Repealed.
(June 25, 1938, 52 Stat. 1201, ch. 702, § 9(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(j), 48 DCR 334.)
Prior Codifications
1981 Ed., § 47-1305.
1973 Ed., § 47-1004.
Emergency Legislation
For temporary (90 day) repeal of section, see § 4(j)(2) 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) repeal of section, see § 4(l) 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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1306. Real property tax assignment; sale and transfers — Right of redemption

§ 47–1306. Real property tax assignment; sale and transfers — Right of redemption.
(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, his heirs and assigns, the sum mentioned in the certificate of sale therefor, exclusive of surplus with interest thereon at the rate of 18% per annum after the date of such certificate of sale.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b), shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f), shall be 6 months.
(d) The time period for redemption of property brought to tax sale under § 34-2109, § 34-2110, or § 34-2407.02, shall be 180 days.
(Feb. 28, 1898, 30 Stat. 250, ch. 32, § 4; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(4); Aug. 9, 1986, D.C. Law 6-135, § 14(b), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31, § 5(b), 36 DCR 4750; June 13, 1990, D.C. Law 8-136, § 9(a)(2), 37 DCR 2620; Sept. 26, 1995, D.C. Law 11-52, § 109(c), 42 DCR 3684; Sept. 9, 1996, D.C. Law 11-153, § 3(c), 43 DCR 4380; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1306.
1973 Ed., § 47-1005.
Section References
This section is referenced in § 47-1205.
Editor's Notes
Application of §§ 104(c), 109(b), (c) and (d), 110, and 111 of Law 11-52: Section 1602 of D.C. Law 11-52 provided that the provisions of §§ 104(c), 109(b), (c), and (d), 110, and 111 of that act shall apply to the real property tax sale conducted in July 1995 and for each sale conducted thereafter.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1308. Real property tax assignment; sale and transfers — Invalid sales

§ 47–1308. Real property tax assignment; sale and transfers — Invalid sales.
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, together with interest at the rate of 6% per annum, and the surplus, if any, to be refunded to the purchaser, his representatives or assigns; provided, that if any conveyance made by the Mayor, of property sold for taxes, shall at any time be set aside by decree of any court as invalid, the party in whose favor the decree is rendered shall pay to the party holding such conveyance, his heirs or assigns, the amount paid for such taxes and conveyances, together with interest at the rate of 6% per annum.
(Feb. 28, 1898, 30 Stat. 252, ch. 32, § 6; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(6); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1308.
1973 Ed., § 47-1007.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1309. Real property tax assignment; sale and transfers — Advertising expenses

§ 47–1309. Real property tax assignment; sale and transfers — Advertising expenses.
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 annually by the Mayor and assessed against each lot or piece of property advertised. The amounts so received shall be deposited to such fund of the District as the Mayor shall from time to time determine.
(Feb. 28, 1898, 30 Stat. 252, ch. 32, § 7; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(7); May 21, 1928, 45 Stat. 650, ch. 659; Oct. 26, 1973, 87 Stat. 508, Pub. L. 93-140, § 25(b); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1309.
1973 Ed., § 47-1008.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1310. Duties of Assessor — Furnishment of information

§ 47–1310. Duties of Assessor — Furnishment of information.
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.
(Feb. 28, 1898, 30 Stat. 252, ch. 32, § 8; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(8); June 25, 1938, 52 Stat. 1201, ch. 702, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1310.
1973 Ed., § 47-1009.
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1311. Duties of Assessor — Preparation of list of sold property

§ 47–1311. Duties of Assessor — Preparation of list of sold property.
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 assessment levied or assessed upon the same, said list to show the date of sale and for what taxes sold; in whose name assessed at the time of sale; the amount for which the same was sold; when and to whom conveyed if deeded, or, if redeemed from said sale, the date of redemption.
(Feb. 6, 1879, 20 Stat. 283, ch. 50; May 13, 1892, 27 Stat. 37, ch. 74; Mar. 3, 1917, 39 Stat. 1005, ch. 160; June 25, 1938, 52 Stat. 1202, ch. 702, § 11; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1311.
1973 Ed., § 47-1010.
Editor's Notes
Office of Assessor abolished: See Historical and Statutory Notes following § 47-413.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1312. Liens for taxes or assessments — Petition to enforce; redemption

§ 47–1312. Liens for taxes or assessments — Petition to enforce; redemption.
(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 since such property was bid off as aforesaid and the same has not been redeemed as provided by law, the Mayor of said District may, in the name of the District aforesaid, petition the Superior Court of the District of Columbia to enforce the lien of said District for taxes or other assessments on the aforesaid property by decreeing a sale thereof; and up to the time of the sale hereinafter provided for such property may be redeemed by the owner or other person having an interest therein by the payment of all taxes or assessments due the District of Columbia upon said property and all legal penalties and costs thereon, together with such other expenses as may have been incurred by said District prior to, and as a result of, the filing of the action herein provided for.
(a-1) The lien created by nonpayment of real property taxes is an automatic lien which is perfected whenever full payment including penalty and interest is not made on the due date and shall be a prior and preferred claim over all other liens.
(b) The time period for redemption of properties brought to tax sale under § 47-1205(b), shall be 6 months.
(c) The time period for redemption of properties brought to tax sale under § 8-807(f), shall be 6 months.
(d) The time period for redemption of property brought to tax sale under § 34-2109, § 34-2110, or § 34-2407.02, shall be 180 days.
(Mar. 2, 1936, 49 Stat. 1153, ch. 111, § 1; June 25, 1936, 49 Stat. 1921, ch. 804; June 25, 1948, 62 Stat. 991, ch. 646, § 32(b); May 24, 1949, 63 Stat. 107, ch. 139, § 127; July 29, 1970, 84 Stat. 573, Pub. L. 91-358, title I,§ 155(c)(47); Aug. 9, 1986, D.C. Law 6-135, § 14(d), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31, § 5(d), 36 DCR 4750; June 13, 1990, D.C. Law 8-136, § 9(b), 37 DCR 2620; Sept. 26, 1995, D.C. Law 11-52, § 110, 42 DCR 3684; Sept. 9, 1996, D.C. Law 11-153, § 4(a), 43 DCR 4380; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1312.
1973 Ed., § 47-1011.
Section References
This section is referenced in § 47-1205, § 47-1303.04, and § 47-1315.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1314. Liens for taxes or assessments — Sale of property

§ 47–1314. Liens for taxes or assessments — Sale of property.
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, and costs, and any other costs or expenses that have been incurred by said District prior to or after the institution of suit and in connection therewith, which said costs shall include Court costs and reasonable attorney fees. All such sales shall be conducted by the Collector of Taxes or his Deputy, by public auction either in the office of said Collector or in front of the premises to be sold, as the Court may determine, after advertisement for 10 consecutive days in some daily newspaper published and circulated generally in the District of Columbia; provided, that if it shall appear that there were any substantial defects in any tax sale no part of the penalties and charges incidental to such sales shall be collectible; but nothing herein contained shall in any wise affect any cost incurred by the District of Columbia in the institution and prosecution of the suit.
(Mar. 2, 1936, 49 Stat. 1154, ch. 111, § 3; Sept. 9, 1996, D.C. Law 11-153,§ 4(b), 43 DCR 4380; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1314.
1973 Ed., § 47-1013.
Section References
This section is referenced in § 47-1320.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed

§ 47–1315. Liens for taxes or assessments — Confirmation of sale; amount payable; disposition of surplus; delivery of deed.
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 surplus remaining from sales made under §§ 47-1312 to 47-1315 shall be paid by the Collector of Taxes into the registry of the Court, to abide its further order for payment to the person or persons entitled thereto; and any such moneys remaining unclaimed for a period of 5 years after confirmation of any such sale shall be paid into the Treasury of the United States and credited to the revenues of the District of Columbia. Upon confirmation of such sale by order of Court and payment of the purchase price, and upon full compliance with all of the terms of sale, the Clerk of the Court shall execute and deliver to the purchaser a deed to the property so sold, which deed shall convey to said purchaser all of the right, title, and estate of all persons whether named in such suit or not.
(Mar. 2, 1936, 49 Stat. 1155, ch. 111, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1315.
1973 Ed., § 47-1014.
Section References
This section is referenced in § 47-1303.04.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1316. Errors in computation not to affect sales

§ 47–1316. Errors in computation not to affect sales.
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, notwithstanding the sum erroneously computed may have been paid by the purchaser, his heirs or assigns; but all such sales and the deeds which may be granted on the certificates then issued shall be valid and binding as if no such error had been made.
(R.S., D.C., § 173; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1316.
1973 Ed., § 47-1015.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1317. Refunds — Taxes erroneously paid

§ 47–1317. Refunds — Taxes erroneously paid.
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 payment, which certificate shall state the nature of the error, the name of the person or persons by whom such excessive payment was made, and such other particulars as may be necessary to satisfy the accounting officers that such claim for reimbursement is just and equitable; and the said accounting and disbursing officers shall pay all moneys so refunded out of, and charge the same to, the fund which was credited with the erroneous payment. “Taxes” as discussed herein do not include the “special franchise tax” as provided for in § 34-912.
(Leg. Assem., Jan. 19, 1872, ch. 31, § 1; June 20, 1874, 18 Stat. 116, ch. 337, § 2; Mar. 14, 1985, D.C. Law 5-153, § 5, 31 DCR 6440; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1317.
1973 Ed., § 47-1016.
Cross References
Income and franchise taxes, refunds, see § 47-1812.11.
Real property assessments and taxes, reassessment of void assessments, see §§ 47-839 and 47-1206.
Street repairs, sidewalk, curbing, and alley improvements, cancellation and reassessment of assessments, see § 9-421.11.
Superior Court Tax Division, erroneously paid taxes, refunds, see § 47-3306.
Unemployment compensation, employer contribution payments, refunds, see § 51-104.
Void and erroneous assessments, remedies, see § 2-403.
Water supply, water main assessments and water rents, refunds, see §§ 34-2401.09 and 34-2401.10.
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1318. Refunds — Money deposited for license

§ 47–1318. Refunds — Money deposited for license.
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 justly proportionate to the time during which such license shall have been used by the applicant therefor, or his representatives, and charge the amount so refunded to the fund which was credited with the original deposit.
(Leg. Assem., Jan. 19, 1872, ch. 31, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1318.
1973 Ed., § 47-1017.
Cross References
Alcoholic beverage control, licenses, return of fees, see § 25-821.
Zoning and height of buildings, building permit fees, refunds, see § 6-661.02.
Editor's Notes
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1319. Disposition of redemption moneys

§ 47–1319. Disposition of redemption moneys.
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.
(Leg. Assem., Jan. 19, 1872, ch. 31, § 4; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
Prior Codifications
1981 Ed., § 47-1319.
1973 Ed., § 47-1018.
Editor's Notes
Disbursing Office abolished: See Historical and Statutory Notes following § 47-111.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1320. Delinquent taxpayers — bidding at tax sales prohibited

§ 47–1320. Delinquent taxpayers — bidding at tax sales prohibited.
(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 real property taxes that is being sold pursuant to § 47-1303 or § 47-1314 may bid on, or purchase, the real property if the owner pays all delinquent taxes, applicable penalties, and costs assessed against the real property.
(c) The Mayor is authorized to develop procedures and promulgate rules and regulations as may be necessary to carry out the provisions of this section.
(Oct. 23, 1997, D.C. Law 12-37, § 2, 44 DCR 4850.)
Prior Codifications
1981 Ed., § 47-1320.
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1321. Regulations

§ 47–1321. Regulations.
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.
(June 9, 2001, D.C. Law 13-305, § 502(z)(2), 48 DCR 334.)
Emergency Legislation
For temporary (90 day) amendment of section, see § 2(x)(2) 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(aa) 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(bb) 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(bb) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Temporary Legislation
For temporary (225 day) addition of section, see § 2(y) 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 day) amendment of section, see § 12(bb) 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(bb) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter I - General Provisions › § 47–1333. Sale not subject to procurement

§ 47–1333. Sale not subject to procurement.
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.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213, § 33(o), 49 DCR 8140.)
Effect of Amendments
D.C. Law 14-213 validated a previously made technical correction.
Emergency Legislation
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).
Temporary Legislation
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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter I - General Provisions › § 47–1335. Issuance of regulations to carry out chapter

§ 47–1335. Issuance of regulations to carry out chapter.
The Mayor may promulgate regulations to carry out the purposes of this chapter.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
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(dd) 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(ee) 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(ee) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Temporary Legislation
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 day) amendment of section, see § 12(ee) 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(ee) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter II - Sale › § 47–1342.01. Bid off property

§ 47–1342.01. Bid off property.
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 sale, the real property shall be deemed bid off to the District under § 47-1352 and may be subsequently sold under § 47-1353.
(Apr. 4, 2003, D.C. Law 14-282, § 11(cc), 50 DCR 896.)
Emergency Legislation
For temporary (90 day) addition of this section, see § 12(gg) 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) addition of this section, see § 12(hh) 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) addition of this section, see § 12(hh) of Tax Clarity and Related Amendments Congressional Review Emergency Act of 2002 (D.C. Act 14-510, October 23, 2002, 49 DCR 10247).
Temporary Legislation
For temporary (225 day) addition of section, see § 12(hh) 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) addition of section, see § 12(hh) of Tax Clarity and Related Amendments Temporary Act of 2003 (D.C. Law 14-228, March 23, 2003, law notification 50 DCR 2741).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter II - Sale › § 47–1344. Personal property of owner not affecting sale

§ 47–1344. Personal property of owner not affecting sale.
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.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)
Emergency Legislation
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).
Temporary Legislation
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).
2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13A - Revised Real Property Tax Sales › Subchapter II - Sale › § 47–1347. Payment of purchase price at tax sale

§ 47–1347. Payment of purchase price at tax sale.
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.
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(ee), 50 DCR 896.)
Effect of Amendments
D.C. Law 14-282 substituted “20% of the deposit” for “the deposit”.
Emergency Legislation
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) 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).
Temporary Legislation
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).