2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 13 - Real Property Tax Sales › § 47–1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption

§ 47–1307. Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.
(a) The Collector of Taxes shall, within 20 days, exclusive of Saturdays, Sundays and legal holidays, after the last day of the sale hereinbefore provided for as aforesaid, file with the Recorder of Deeds a written report, in which he shall give a statement of the property sold, other than that sold to the District of Columbia, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any. Any surplus remaining after the collection of taxes, penalties, and costs on any real estate shall be collected as hereinbefore provided for, and shall be deposited by the Collector of Taxes to the credit of the Surplus Fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District; provided, that if any property sold for taxes, as herein provided, is redeemed from such sale within 6 months from last day of sale, any surplus paid at time of sale shall be paid by the District of Columbia to the legal holder of 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. 252, ch. 32, § 5; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(5); Aug. 9, 1986, D.C. Law 6-135, § 14(c), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31, § 5(c), 36 DCR 4750; June 13, 1990, D.C. Law 8-136,§ 9(a)(3), 37 DCR 2620; Sept. 26, 1995, D.C. Law 11-52, § 109(d), 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(k), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213,§ 36(c), 49 DCR 8140.)
Prior Codifications
1981 Ed., § 47-1307.
1973 Ed., § 47-1006.
Section References
This section is referenced in § 47-1205.
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(k) 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(m) 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
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 sections 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.