D.C. Code § 6-806

Current through codified legislation effective September 18, 2024
Section 6-806 - Payment of cost assessed against property; sale of property for nonpayment
(a) Any tax authorized to be levied and collected under § 6-804, may be paid without interest within 60 days from the date such tax was levied. Interest of 20% per annum shall be charged on all unpaid amounts from the expiration of 60 days from the date such tax was levied. Any such tax may be paid in 3 equal installments with interest thereon. If any such tax or part thereof shall remain unpaid after the expiration of 2 years from the date such tax was levied, the property against which said tax was levied may be sold for such tax or unpaid portion thereof with interest and penalties thereon at the next ensuing annual tax sale conducted pursuant to § 47-1301 in the same manner and under the same conditions as property sold for delinquent general real estate taxes, if said tax with interest and penalties thereon shall not have been paid in full prior to said sale.
(b) For taxes authorized to be levied and collected under this chapter in accordance with §§ 6-801 and 6-803, the provisions of § 47-1205(b) and (c) shall apply.

D.C. Code § 6-806

Mar. 1, 1899, 30 Stat. 923, ch. 323, § 6; as added Aug. 22, 1964, 78 Stat. 600, Pub. L. 88-486, § 5; Apr. 23, 1977, D.C. Law 1-128, § 4, 23 DCR 9692; Aug. 9, 1986 D.C. Law 6-135, § 14(f), 33 DCR 3771; Apr. 9, 1997, D.C. Law 11-198, § 201, 43 DCR 4569.

Application of Law 11-198: Section 1001 of D.C. Law 11-198 provided that titles I, II, III, V, and VI and §§ 405 and 406 of the act shall apply after September 30, 1996.

Expiration or termination of lease, removal of structure and restoration of air space, see § 10-1121.09. .