Opinion ID: 2189585
Heading Depth: 2
Heading Rank: 1

Heading: Summary Judgment in Favor of the District

Text: A tax sale purchaser has no remedy against the District other than the statutorily prescribed refund with interest, even if the District has negligently allowed redemption after the statutory redemption period has run. McCulloch v. District of Columbia, 685 A.2d 399, 403-04 (D.C. 1996). The tax purchaser assumes the risks involved and has no remedy against the taxing authority. Robinson v. District of Columbia, 372 A.2d 1005, 1008 (D.C. 1977). A tax sale purchaser may not sue the District for specific performance. Stuart v. District of Columbia, 694 A.2d 49, 51 (D.C.1997). The District, for its part, may effect a valid conveyance of property for nonpayment of real estate taxes only by strict compliance with the statutes and regulations that govern tax sales. Boddie v. Robinson, 430 A.2d 519, 522 (D.C.1981). If the District fails to comply in every respect with the statute and regulations, the sale is invalid and must be set aside. Associated Estates, LLC v. Caldwell, 779 A.2d 939, 943 (D.C. 2001) (citing Keatts v. Robinson, 544 A.2d 716, 719 (D.C.1988)). See also Malone, supra, 614 A.2d at 38 (when mail notice of expiring redemption period informed record owner that he could lose interest in property for nonpayment of taxes is returned as unclaimed, District is required to undertake reasonable efforts to notify record owner); Boddie, supra, 430 A.2d at 523 (where District failed to provide notice of expiring redemption period to record owners in accordance with regulations, tax sale is invalid). Bembery can marshal no argument that can overcome the formidable authority that limits his recovery against the District. He contends that the District must issue him a tax deed because he was the successful bidder at the tax sale, the owner did not effect redemption within six months after the tax sale, and a thirty day notice was (or should have been) sent to the record owner. As we have explained, specific performance is not a remedy available to Bembery here; his sole remedy against the District is a refund plus interest. See McCulloch, supra, 685 A.2d at 403-04. Even if we were inclined to do so, we could not act on Bembery's suggestion that we reconsider our holding in Stuart that specific performance is not available to tax lien certificate holders in such cases. See M.A.P. v. Ryan, 285 A.2d 310, 312 (D.C.1971). Therefore, we affirm the trial court's grant of summary judgment in favor of the District.