District of Columbia § 47-1366 Cancellation of sale by Mayor.

District of Columbia Statutes

§ 47-1366 — Cancellation of sale by Mayor.

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

(a)The Mayor, in the Mayor’s discretion, may cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption to prevent an injustice to the owner or person with an interest in the real property.

(b)The Mayor shall cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption where:

(1)The record owner or other interested party timely pays the amount set forth in the notice of delinquency to avoid the tax sale as required under § 47-1341(a) or otherwise pays the outstanding taxes before the tax sale;

(2)The real property meets the qualifications to be exempt from sale under § 47-1332(c) ;

(3)In a sale involving Class 1A or 1B Prop

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

(a) The Mayor, in the Mayor’s discretion, may cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption to prevent an injustice to the owner or person with an interest in the real property.

(b) The Mayor shall cancel a sale before the issuance of a final order by the Superior Court of the District of Columbia foreclosing the right of redemption where:

(1) The record owner or other interested party timely pays the amount set forth in the notice of delinquency to avoid the tax sale as required under § 47-1341(a) or otherwise pays the outstanding taxes before the tax sale;

(2) The real property meets the qualifications to be exempt from sale under § 47-1332(c) ;

(3) In a sale involving Class 1A or 1B Property with 5 or fewer units that a record owner (or a person with an interest in the property as heir or beneficiary of the record owner, if the record owner is deceased) occupies as his or her principal residence, the record owner or other interested person proves:

(A) A failure of the Mayor to mail any of the notices required by §§ 47-1341(a) , 47-1341(b) , or 47-1353.01 ; or

(B) That the mailing address of the person who last appears as the record owner of the real property on the tax roll, as properly updated by the record owner by the filing of a change of address with the Office of Tax and Revenue in accordance with § 42-405 , was not correctly or substantively updated by the Office of Tax and Revenue notwithstanding proper filing; or

(4) A properly filed application for a forbearance authorization was filed at least 30 days before the sale and was approved within 60 days after the sale.

(c) Subject to the limitations set forth in § 47-1377(b) , (c), (d), and (e), if the Mayor cancels a sale pursuant to this section, the Mayor shall pay to the purchaser the amount that the purchaser would have received if the real property had been redeemed, but no part of the amount shall be considered a payment of tax on behalf of the real property. A certificate of redemption, if necessary, shall be executed and filed by the Mayor with the Recorder of Deeds for no fee.

District of Columbia § 47-1366 (Cancellation of sale by Mayor.) — 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; Dec. 4, 2014, D.C. Law 20-141, § 101(c)(22), 61 DCR 7763; Feb. 26, 2015, D.C. Law 20-155, §§ 7102(c)(22), 7104, 61 DCR 9990