District of Columbia § 47-1354 Payment of other taxes and liabilities by purchaser; assignment.

District of Columbia Statutes

§ 47-1354 — Payment of other taxes and liabilities by purchaser; assignment.

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

(a)After the 6-month waiting period set forth in § 47-1370 , as may be reduced under § 47-1353 , has expired, the purchaser may pay other taxes, interest, and penalties owing on the real property for any period for which the real property has not been validly sold.

(b)Upon payment as specified in § 47-1361(a) or by another purchaser under § 47-1382(c) , the purchaser shall receive a refund of its payment made under this section, with interest as required to be paid by the redeemer or such other purchaser. The purchaser shall receive interest only on the principal tax amount paid and not on the interest or penalties paid. The purchaser is entitled to the refund only if the purchaser’s certificate of sale is not void and the purchaser provides proof satisfactory to the Mayor that the purc

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(a) After the 6-month waiting period set forth in § 47-1370 , as may be reduced under § 47-1353 , has expired, the purchaser may pay other taxes, interest, and penalties owing on the real property for any period for which the real property has not been validly sold.

(b) Upon payment as specified in § 47-1361(a) or by another purchaser under § 47-1382(c) , the purchaser shall receive a refund of its payment made under this section, with interest as required to be paid by the redeemer or such other purchaser. The purchaser shall receive interest only on the principal tax amount paid and not on the interest or penalties paid. The purchaser is entitled to the refund only if the purchaser’s certificate of sale is not void and the purchaser provides proof satisfactory to the Mayor that the purchaser made the payment.

(c) If the certificate becomes void, a payment credited to the account of the real property under this section shall be nonrefundable.

(d) The Mayor shall prescribe, by regulation, the procedures for making a payment under this section. Notwithstanding any other law, the Mayor may require payment to be made directly to the Office of Tax and Revenue or any other entity, and payment may be held in escrow or applied as designated.

(e) The purchaser shall immediately notify the Mayor, in the manner that the Mayor shall prescribe, of a payment made under this section. If the purchaser fails to notify the Mayor, the Mayor shall not be liable to the purchaser for the amount of the payment.

(f) If the purchaser assigns a certificate of sale in accordance with § 47-1349 , the purchaser shall also assign to the assignee the purchaser’s interest in the payment made under this section. The purchaser shall immediately notify the Mayor of the assignments in the manner that the Mayor may prescribe. Failure of the purchaser to assign the interest at the time the certificate of sale is assigned, or to immediately notify the Mayor of the assignment of the interest, shall invalidate the assignment of the certificate of sale and the assignment of the interest.

District of Columbia § 47-1354 (Payment of other taxes and liabilities by purchaser; assignment.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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(hh), 50 DCR 896; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(17), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(17), 7104, 61 DCR 9990; Oct. 22, 2015, D.C. Law 21-36, § 7037(h), 62 DCR 10905