- If the highest bid at a public auction is not sufficient to pay the taxes or if a certificate of sale shall become void, the real property shall be bid off to and purchased by the Mayor in the name of the District. Real property bid off to the District shall not be exempt from assessment and taxation, but shall be assessed and taxed as other real property. If real property is bid off to the District (including by a void certificate of sale under § 47-1355), the taxes, and interest from the date the real property was bid off, shall remain a lien on the real property.
- A certificate of sale in substantially the same form as provided in this chapter may be issued at any time by the Mayor in the name of the District for real property bid off in the name of the District, and, for purposes of the interest computation, the certificate of sale shall relate back to the date the real property was bid off; provided, that notwithstanding any other law, if the certificate of sale is not sold, assigned, or otherwise transferred by the District, the certificate shall be perpetual and the Mayor shall not be required to foreclose on the right of redemption. The Mayor shall have the same rights and remedies with regard to the real property as other purchasers, including the right to foreclose the right of redemption and to be reimbursed for expenses.
Historical and Statutory
Temporary Addition of Section
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).
Emergency Act Amendments
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).
Legislative History of Laws
For Law 13-305, see notes under § 47-901.
DC CODE § 47-1352
Current through December 11, 2012
(June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334.)