District of Columbia § 47-1307 Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.

District of Columbia Statutes

§ 47-1307 — Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.

District of Columbia·Title 47 Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]·Ch. 13 Real Property Tax Sales.

(a)The Collector of Taxes shall, within 20 days, exclusive of Saturdays, Sundays and legal holidays, after the last day of the sale hereinbefore provided for as aforesaid, file with the Recorder of Deeds a written report, in which he shall give a statement of the property sold, other than that sold to the District of Columbia, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any. Any surplus remaining after the collection of taxes, penalties, and costs on any real estate shall be collected as hereinbefore provided for, and shall be deposited by the Collector of Taxes to the credit of the Surplus Fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by

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(a) The Collector of Taxes shall, within 20 days, exclusive of Saturdays, Sundays and legal holidays, after the last day of the sale hereinbefore provided for as aforesaid, file with the Recorder of Deeds a written report, in which he shall give a statement of the property sold, other than that sold to the District of Columbia, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any. Any surplus remaining after the collection of taxes, penalties, and costs on any real estate shall be collected as hereinbefore provided for, and shall be deposited by the Collector of Taxes to the credit of the Surplus Fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District; provided, that if any property sold for taxes, as herein provided, is redeemed from such sale within 6 months from last day of sale, any surplus paid at time of sale shall be paid by the District of Columbia to the legal holder of certificate of sale.

(b) The time period for redemption of properties brought to tax sale under § 47-1205(b) , shall be 6 months.

(c) The time period for redemption of properties brought to tax sale under § 8-807(f) , shall be 6 months.

(d) The time period for redemption of property brought to tax sale under § 34-2109 , § 34-2110 , or § 34-2407.02 , shall be 180 days.

District of Columbia § 47-1307 (Real property tax assignment; sale and transfers — Report to be filed with Recorder of Deeds; disposition of surplus; redemption.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Feb. 28, 1898, 30 Stat. 252, ch. 32, § 5; July 1, 1902, 32 Stat. 635, ch. 1358, § 1(5); Aug. 9, 1986, D.C. Law 6-135, § 14(c), 33 DCR 3771; Sept. 20, 1989, D.C. Law 8-31, § 5(c), 36 DCR 4750; June 13, 1990, D.C. Law 8-136,§ 9(a)(3), 37 DCR 2620; Sept. 26, 1995, D.C. Law 11-52, § 109(d), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 504(k), 48 DCR 334; Oct. 19, 2002, D.C. Law 14-213,§ 36(c), 49 DCR 8140