D.C. Mun. Regs. tit. 9, r. 9-317

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-317 - TAX SALE THRESHOLD

317.1

Only those real properties owing at least one thousand two hundred dollars ($1,200) and advertised to be sold at the September 2009 tax sale shall be auctioned at the continuation of the September 9, 2009, tax sale which shall begin on November 30, 2009. As a continuation of the September 2009 tax sale, the November 2009 tax sale shall be under the same terms, conditions, and amounts of the September 2009 tax sale, subject to the threshold provided by this regulation.

317.2

Only those real properties owing at least eight hundred dollars ($800.00) and advertised to be sold at the 2010 tax sale held under section 47 -1346 of the D.C. Official Code shall be auctioned.

317.3

Only those real properties owing at least five hundred dollars ($500.00) and advertised to be sold at the 2011 tax sale held under section 47 -1346 of the D.C. Official Code shall be auctioned.

317.4

Only those real properties owing at least one thousand dollars ($1,000.00) in taxes and advertised to be sold for the same at the 2012 tax sale held under section 47 -1346 of the D.C. Official Code shall be auctioned.

317.5

Only those real properties with improvement owing at least one thousand dollars ($1,000) and only those unimproved real properties owing at least two hundred dollars ($200) in taxes and advertised to be sold for the same at the 2013 tax sale held under Section 47 -1346 of the D.C. Official Code shall be auctioned. The meanings of the words "improvement" and "unimproved" are as defined in 9 DCMR § 9903.1.

317.6

For annual tax sales in July 2015 and prospectively, only those real properties advertised to be sold at the tax sale held under Section 47 -1346 of the D.C. Official Code and: (1) with improvement shall be presented for auction for a liability (before tax sale costs) of at least two thousand five hundred dollars ($2,500); or, (2) unimproved shall be presented for auction for a liability (before tax sale costs) of at least two hundred dollars ($200). The meanings of the words "improvement" and "unimproved" are as defined in 9 DCMR § 9903.1.

D.C. Mun. Regs. tit. 9, r. 9-317

Notice of Final Rulemaking published at 56 DCR 8988 (November 20, 2009); as amended by Final Rulemaking published at 57 DCR 8418 (September 17, 2010); as amended by Final Rulemaking published at 58 DCR 5691 (July 8, 2011); as amended by Final Rulemaking published at 59 DCR 8190 (July 6, 2012); as amended by Final Rulemaking published at 60 DCR 9905 (July 5, 2013); Amended by Final Rulemaking published at 62 DCR 8601 (6/19/2015)

Authority: The Deputy Chief Financial Officer of the District of Columbia Office of Tax and Revenue (OTR) of the Office of the Chief Financial Officer, pursuant to the authority set forth in D.C. Official Code § 47-1335 (2005 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24 d (2012 Supp.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.