District of Columbia § 47-1352 Purchase by District — in general.

District of Columbia Statutes

§ 47-1352 — Purchase by District — in general.

District of Columbia § 47-1352

Title 47Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]

Ch. 13ARevised Real Property Tax Sales.

Subch. IISale.

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Bluebook

D.C. Code § 47-1352 (2026).

Text

(a)If the highest bid at a public auction is not sufficient to pay the taxes or if a certificate of sale shall become void, the real property shall be bid off to and purchased by the Mayor in the name of the District. Real property bid off to the District shall not be exempt from assessment and taxation, but shall be assessed and taxed as other real property. If real property is bid off to the District (including by a void certificate of sale under § 47-1355 ), the taxes, and interest thereon accruing from the first day of the month following the date of the tax sale where the real property was bid off, shall remain a lien on the real property.

(b)A certificate of sale in substantially the same form as provided in this chapter may be issued at any time by the Mayor in the name of the Di

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(a) If the highest bid at a public auction is not sufficient to pay the taxes or if a certificate of sale shall become void, the real property shall be bid off to and purchased by the Mayor in the name of the District. Real property bid off to the District shall not be exempt from assessment and taxation, but shall be assessed and taxed as other real property. If real property is bid off to the District (including by a void certificate of sale under § 47-1355 ), the taxes, and interest thereon accruing from the first day of the month following the date of the tax sale where the real property was bid off, shall remain a lien on the real property.

(b) A certificate of sale in substantially the same form as provided in this chapter may be issued at any time by the Mayor in the name of the District for real property bid off in the name of the District, and, for purposes of the interest computation, the certificate of sale shall relate back to the date the real property was bid off; provided, that notwithstanding any other law, if the certificate of sale is not sold, assigned, or otherwise transferred by the District, the certificate shall be perpetual and the Mayor shall not be required to foreclose on the right of redemption. The Mayor shall have the same rights and remedies with regard to the real property as other purchasers, including the right to foreclose the right of redemption and to be reimbursed for expenses.

Legislative History

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