D.C. Code § 47-1342

Current through codified legislation effective September 18, 2024
Section 47-1342 - Public notice; costs
(a) At any time after 30 days from the mailing of the notice of delinquency required by § 47-1341(a), the Mayor shall, simultaneously:
(1) Cause to be advertised, at least once in not less than 2 newspapers of general circulation in the District that are published at least once every 2 weeks, a public notice stating that listed real property will be sold at public auction because of taxes on the date and at the place named in the public notice; and
(2) Post the list of real property in the public notice on the Office of Tax and Revenue's website.
(b)
(1) The list in the public notice shall contain, with substantial accuracy, at least the following:
(A) A description of the real property, by premises address, taxation square, suffix, and lot number, or parcel and lot number;
(B) The name of the person who last appears on the Mayor's tax roll as the owner of the real property; and
(C) The amount of all taxes for which the real property shall be sold at the scheduled sale; provided, that costs need not be included in the public notice, but, if not included, costs shall be included in the opening bid amount at the time of the sale.
(2) Failure of the Mayor to include a tax in the published notice of sale shall not:
(A) Affect the validity or collectibility of the taxes or the validity of a sale to enforce the payment of taxes;
(B) Prevent or stay proceedings under this chapter; or
(C) Affect the title of a purchaser.
(c)
(1) The following fees, in an amount prescribed by regulation, shall be costs payable by the purchaser (and paid into the General Fund of the District) and shall be included in the certificate of sale as provided in § 47-1348:
(A) A fee for the mailing of a notice;
(B) A fee for publication of notices when a real property is offered for sale, including newspaper advertisements;
(C) An auctioneer's fee when a real property is offered for sale at public auction, whether or not the auctioneer is a District employee; and
(D) A fee assessed against each real property to reimburse the District for legal representation, whether or not the provider of the service is a District employee.
(2) A redeeming party shall pay the costs to redeem real property bid off to the District, and such costs shall be deemed included in the amount for which the real property was bid off regardless of whether a certificate of sale was issued.
(d) Action taken under § 47-1336, relating to energy efficient loans, shall be exempt from the notice requirements of this section.

D.C. Code § 47-1342

June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(8), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(8), 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 emergency D.C. Act 20-566, § 7104, eff. January 9, 2015, 62 DCR 884, and by D.C. Law 20-155, § 7104, 61 DCR 9990.