D.C. Municipal Regulations (Last Updated: September 13, 2017) |
Title 9. TAXATION AND ASSESSMENTS |
Chapter 9-3. REAL PROPERTY TAXES |
Section 9-317. TAX SALE THRESHOLD
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317.1 Only those real properties owing at least one thousand two hundred dollars ($1,200) and advertised to be sold at the September 2009 tax sale shall be auctioned at the continuation of the September 9, 2009, tax sale which shall begin on November 30, 2009. As a continuation of the September 2009 tax sale, the November 2009 tax sale shall be under the same terms, conditions, and amounts of the September 2009 tax sale, subject to the threshold provided by this regulation.
317.2 Only those real properties owing at least eight hundred dollars ($800.00) and advertised to be sold at the 2010 tax sale held under section 47-1346 of the D.C. Official Code shall be auctioned.
317.3 Only those real properties owing at least five hundred dollars ($500.00) and advertised to be sold at the 2011 tax sale held under Section 47-1346 of the D.C. Official Code shall be auctioned.
317.4Only those real properties owing at least one thousand dollars ($1,000.00) in taxes and advertised to be sold for the same at the 2012 tax sale held under Section 47-1346 of the D.C. Official Code shall be auctioned.
317.5Only those real properties with improvement owing at least one thousand dollars ($1,000) and only those unimproved real properties owing at least two hundred dollars ($200) in taxes and advertised to be sold for the same at the 2013 tax sale held under Section 47-1346 of the D.C. Official Code shall be auctioned. The meanings of the words “improvement” and “unimproved” are as defined in 9 DCMR § 9903.1.
317.6For annual tax sales in July 2015 and prospectively, only those real properties advertised to be sold at the tax sale held under Section 47-1346 of the D.C. Official Code and: (1) with improvement shall be presented for auction for a liability (before tax sale costs) of at least two thousand five hundred dollars ($2,500); or, (2) unimproved shall be presented for auction for a liability (before tax sale costs) of at least two hundred dollars ($200). The meanings of the words “improvement” and “unimproved” are as defined in 9 DCMR § 9903.1.