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 › § 47–1336. Energy efficiency loan foreclosure

§ 47–1336. Energy efficiency loan foreclosure.
(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 notwithstanding any provision of law to the contrary granting a tax exemption, and the real property formerly described under § 47-895.31(8) shall revert to its description under § 47- 802(1) for purposes of collection under this chapter.
(b)(1) When delinquent on October 1 and for 6 months or more, the Chief Financial Officer may sell for one dollar or without any consideration, at the Chief Financial Officer’s discretion, the real property subject to the special assessment under subchapter IX of Chapter 8 of Title 47, to the applicable energy efficiency lender or servicer of the Energy Efficient Loan, or to a third party and under terms and conditions as the Chief Financial Officer may determine, notwithstanding any other provision of this chapter to the contrary.
(2) The sale shall not be subject to the provisions of § 47-1353 or [Chapter 3A of Title 2, § 2-351.01 et seq.]. Additionally, the sale shall not be subject to the notice requirements of §§ 47-1341, 47-1342, and 47-1353.01 or the costs set forth in § 47-1342(c).
(3) Only interest at the rate set forth in § 47-811(c) shall accrue on any delinquent Special Assessment, notwithstanding any other provision in this chapter.
(c)(1) The sale of the real property shall be evidenced by a sealed certificate of the Chief Financial Officer or the Chief Financial Officer’s duly authorized representative.
(2) The sealed certificate shall be deemed a certificate of sale.
(3) The certificate of sale shall be recorded in the Office of the Recorder of Deeds by the transferee.
(4) Evidence of subsequent assignments or notice of succession in interest shall also be recorded in the Office of the Recorder of Deeds by the assignee or successor in interest, and the assignee or successor in interest shall also notify the Chief Financial Officer of the subsequent assignment or succession, including the assignee or successor’s legal name, contact information, and other information that the Chief Financial Officer may require.
(5) The holder of a sealed certificate shall have filed a business tax registration with the Office of Tax and Revenue.
(d) The transferee of a sealed certificate and an assignee or successor in interest of the transferee shall have and possess the same rights, powers, lien status, and priority of payment at law or in equity as the District would have possessed if the real property had not been sold. Subject to the foregoing, the transferee or assignee shall have the same rights to enforce all tax liens as the District, including the right to foreclose upon the tax lien and cause the issuance of a deed in fee simple absolute by the Superior Court of the District of Columbia.
(e)(1) Notwithstanding a provision of this chapter to the contrary, provisions in this section excepted, a complaint for foreclosure of the right of redemption may be filed by the transferee and an assignee or successor in interest pursuant to § 47-1370 at any time.
(2) The transferee, or an assignee or successor in interest of the transferee, shall provide notice via both certified mail and first class mail to the property’s record owner at the mailing address provided in § 47-895.33(b-1) at least 60 days before a complaint for foreclosure of the right of redemption is filed. The notice shall state at a minimum that:
(A) A foreclosure action shall be commenced in no sooner than 60 days of the date of the notice;
(B) To avoid the lawsuit the outstanding liens shall be paid to the District and in what amount;
(C) If the owner does not redeem the property the owner may lose title to the property;
(D) Once the complaint is filed, expenses under § 47-1377 shall be owed; and
(E) The real property described under § 47-895.31(8) and billed as such (with account number) for purposes of Subchapter IX of Chapter 8 of this title and the correlating description under § 47-802(1) (with square, suffix, and lot numbers, or parcel and lot numbers, as applicable) is under which the complaint shall be filed.
(3) Notwithstanding any other provision of this chapter, no expenses shall be owed to redeem the property before the complaint is filed under this section. Once the complaint is filed and the owner has not redeemed the property, expenses allowable under § 47-1377 shall become owed in order to redeem.
(f) In a cause of action in respect of a sealed certificate, the production of an instrument executed by the Chief Financial Officer or the Chief Financial Officer’s duly authorized representative shall be presumptive evidence that the real property proposed to be sold by the instrument was subject to a valid and enforceable tax lien and it was duly sold to the transferee.
(Apr. 20, 2013, D.C. Law 19-262, § 103(c), 60 DCR 1300; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(5), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(5), 7104, 61 DCR 9990.)
Section References
This section is referenced in § 47-895.33 and § 47-1382.
Effect of Amendments
The 2014 amendment by D.C. Law 20-141, repealed before its effective date, would have added the second sentence in (a); in (b)(2), substituted “sale” for “transaction” and “§§ 47-1341, 47-1342, and 47-1353.01” for “§§ 47-1341 and 47-1342”; substituted “contrary, provisions in this section excepted,” for “contrary” in (e)(1); substituted “record owner at the mailing address provided in § 47-895.33(b-1)” for “record owner” in the introductory language of (e)(2); deleted “reasonable” preceding “expenses” in (e)(2)(D); and added (e)(2)(E) and made related changes.
The 2015 amendment by D.C. Law 20-155 added the last sentence in (a); in (b)(2), substituted “sale” for “transaction” and substituted “ Sections 47-1341, 47-1342, and 47-1353.01” for Sections 47-1341 and 47-1342”; added “provisions in this section excepted” in (e)(1); added “at the mailing address provided in Section 47-895.33(b-1)” in the introductory language of (e)(2); rewrote (e)(2)D); and added (e)(2)(E) and made related changes.
Emergency Legislation
For temporary (90 days) amendment of this section, see § 101(c)(5) 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)(5) 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)(5) 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)(5) 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)(5) 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).
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.