§ 47-1340 — Notice to agencies; certification of taxes due agencies; General Fund; disbursement.

District of Columbia § 47-1340

• Jurisdiction: District of Columbia
• Title 47: Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
• Ch. 13A: Revised Real Property Tax Sales.
• Subch. II: Sale.

Text

(a) At least 60 days before the mailing of the notices required by § 47-1341 , the Mayor shall notify all taxing agencies (other than the agency to whom the Mayor has delegated his authority under § 47-1332 ) of the Mayor’s intention to hold a tax sale and shall state the time and place of the sale. Subject to the limitation set forth in § 34-2407.02 , each of the taxing agencies shall, within 30 days after receiving the notice, submit a statement to the Mayor certifying all taxes appearing on its records then due to the District as of the date of the Mayor’s notice that have not been previously certified to the Mayor. The statement shall be in the form and medium, and shall contain the information, that the Mayor requires. In addition to the real property taxes due, the Mayor shall include in the notices required by § 47-1341 and § 47-1353.01 and in the public notice required by § 47-1342 the taxes certified to him by the taxing agencies.

(b) When a taxing agency certifies a tax to the Mayor under subsection (a) of this section for which tax a lien was filed with the Recorder of Deeds, the taxing agency shall file with the Recorder of Deeds a Notice of Converted Real Property Tax releasing the prior lien as of the date of certification. The notice shall state the name of the owner, describe the real property by taxation square, suffix, and lot number, or parcel and lot number, and specify the amount of the lien.

(c) If a taxing agency does not certify a tax that is due to the District as of the date of the Mayor’s notice under subsection (a) of this section, the tax shall not be collected through such tax sale.

(d) The Mayor shall not sell a real property for which taxes have not been certified by a taxing agency. Unpaid real property taxes, business improvement district taxes, and vault rents shall not be required to be certified.

(e) Notwithstanding any other provision of law, payments received for taxes that have been certified to the Mayor shall be credited to the General Fund of the District in the same manner as real property tax payments are credited.

(1) If a taxing agency certifies taxes (for which real property is offered for sale) to the Mayor under subsection (a) of this section, and the payment of taxes to the Mayor as specified in § 47-1361(a) or by a purchaser under § 47-1382(c) has occurred for the real property, or the amount in the notices under § 47-1341 is paid before the tax sale, the taxing agency may submit an accounting to the designated agency under § 47-1332(b) in the form that the Mayor requires.

(2) Upon receipt of the accounting and verification of the payment of taxes to the Mayor as specified in § 47-1361(a) or if payment to the Mayor is made by a purchaser under § 47-1382(c) , or the amount in the notices under § 47-1341 is paid before the tax sale, the amount of taxes collected that are not imposed under Chapter 8 of this title shall be disbursed regardless of lien priority from the General Fund for the purpose designated by, and in accordance with, the law creating the obligation for such taxes; provided, that, in the case of a sale under § 47-1353(b) , the disbursement shall be limited to the amount available after application of lien priorities to such taxes before certification.

(g) Any omission by the Mayor or any taxing agency under this section shall not adversely affect a sale or a purchaser’s interest. This section shall be construed pursuant to §§ 47-1341(b) and 47-1342(b)(2) .

(h) When a tax is certified by a taxing agency to the agency designated under § 47-1332(b) , the designated agency may charge an amount not to exceed 10% of the redemptive value of the tax, to be retained by the designated agency as compensation for the use of its resources. Charges collected under this subsection shall be deposited into the Recorder of Deeds Automation Fund under § 42-1214 .

Legislative History

June 9, 2001, D.C. Law 13-305, § 507(a)(2), 48 DCR 334; Apr. 4, 2003, D.C. Law 14-282, § 11(aa), 50 DCR 896; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(6), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(6), 7104, 61 DCR 9990