Statutes, codes, and regulations
District of Columbia Official Code
Division VIII - GENERAL LAWSTitle 47 - TAXATION, LICENSING, PERMITS, ASSESSMENTS, AND FEESChapter 13A - REVISED REAL PROPERTY TAX SALES
Subchapter I - GENERAL PROVISIONS
Section 47-1330 - Definitions

D.C. Code § 47-1330

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Current through codified legislation effective October 30, 2024
Section 47-1330 - Definitions

For purposes of this chapter, the term:

(1) "Costs" means amounts paid or payable by the purchaser to the District in connection with the sale of a real property.
(2) "Tax" means unpaid real property tax and vault rent owing as of October 1, and unpaid business improvement district tax owing as of September 1, including penalties, interest, and costs, as calculated by the Mayor. The term "tax" includes an assessment or charge due at any time to the District and certified to the Mayor for collection under this chapter in the same manner as a real property tax, along with permitted penalties, interest, and costs, as calculated by the Mayor.
(2A) "Tax sale date" or "date of the tax sale" means for purposes of the tax sale held under § 47-1346 the date when the tax sale during which the real property was sold concluded.
(3) "District" means the District of Columbia.
(4) "Expenses" means amounts paid or payable by the purchaser to persons other than the District in connection with the sale of a real property.
(4A) "Premises address" means the address, if any, for the square, suffix, and lot numbers, or parcel and lot numbers, of real property as reflected in the records in the Office of Tax and Revenue.
(5) "Purchaser" shall include the purchaser at the tax sale, the holder of the certificate of sale, the assignee or transferee of the certificate of sale, the plaintiff, or the District, as the context requires.
(6) "Superior Court" means the Superior Court of the District of Columbia.
(7) "Surplus" means the portion of the bid at the tax sale that exceeds the taxes, penalties, interest, and costs for which the property was sold.
(8) "Taxing agency" means an agency of the District which may levy a tax, assessment, or charge collectible under this chapter. The term "taxing agency" shall include a business improvement district.

D.C. Code § 47-1330

June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(2), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(2), 7104, 61 DCR 9990.

D.C. Law 20-141 became effective on Dec. 4, 2014, but was repealed prior to its effective date by emergency D.C. Act 20-377, § 7114, eff. July 14, 2014, 61 DCR 7598, by emergency D.C. Act 20-449, § 7104, eff. October 10, 2014, 61 DCR 10915, by § 7104 of emergency D.C. Act 20-566, effective January 9, 2015, 62 DCR 884; and by D.C. Law 20-155, § 7104, 61 DCR 9990.