District of Columbia § 47-1320 Delinquent taxpayers — bidding at tax sales prohibited.

District of Columbia Statutes

§ 47-1320 — Delinquent taxpayers — bidding at tax sales prohibited.

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

(a)Except as provided in subsection (b) of this section, an owner of real property with delinquent real property taxes shall not bid on, or purchase, any other real property sold at tax sale in accordance with § 47-1303 or § 47-1314 .

(b)An owner of real property with delinquent real property taxes that is being sold pursuant to § 47-1303 or § 47-1314 may bid on, or purchase, the real property if the owner pays all delinquent taxes, applicable penalties, and costs assessed against the real property.

(c)The Mayor is authorized to develop procedures and promulgate rules and regulations as may be necessary to carry out the provisions of this section.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) Except as provided in subsection (b) of this section, an owner of real property with delinquent real property taxes shall not bid on, or purchase, any other real property sold at tax sale in accordance with § 47-1303 or § 47-1314 .

(b) An owner of real property with delinquent real property taxes that is being sold pursuant to § 47-1303 or § 47-1314 may bid on, or purchase, the real property if the owner pays all delinquent taxes, applicable penalties, and costs assessed against the real property.

(c) The Mayor is authorized to develop procedures and promulgate rules and regulations as may be necessary to carry out the provisions of this section.

District of Columbia § 47-1320 (Delinquent taxpayers — bidding at tax sales prohibited.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.