Delinquent rent and charges shall be collected in the same manner as delinquent real estate taxes.
If any tax remains unpaid after two (2) years from the date it is levied, the Director of Finance and Revenue shall send to the property owner a notice of intent to advertise the property for tax sale.
The notice required by § 220.2 shall state, as a minimum, the following information:
D.C. Mun. Regs. tit. 24, r. 24-220