Section 9-341. JULY TAX SALE AND SPECIAL RULES REGARDING NUISANCE ASSESSMENT PROPERTIES

 

341.1This section shall apply only to properties to be sold at tax sales for unpaid delinquent assessments arising from the costs of abating nuisances and correcting unsafe conditions pursuant to § 5(b) of An Act Relating to the levying and collecting of taxes and assessments, and for other purposes, approved June 25, 1938 (52 Stat. 1200; D.C. Code § 47-1205) as amended by § 13(c) of the Homestead Housing Preservation Act of 1986, D.C. Law 6-135, effective August 9, 1986; 33 DCR 3771), hereinafter referred to as "nuisance properties." Nuisance properties shall not include owner-occupied single family dwellings.

 

341.2Nuisance properties shall also be sold at the annual January tax sale pursuant to §§ 314 through 317 of this chapter, and shall apply to such sales except, where inconsistent, the rules of this section shall apply.

 

341.3The redemption period for nuisance properties shall be six (6) months from the last day of the tax sale.

 

341.4Nuisance properties for which sixty (60) days has expired from the date the assessment was levied, and which were not sold at the preceding annual January tax sale, shall be sold by the Office of Tax and Revenue at an annual tax sale to be held beginning the third Tuesday in July.

 

341.5A notice of assessment and billing for nuisance properties shall be mailed to the record owner (or the designated representative of the record owner) by the Office of Tax and Revenue as soon as possible after the assessment has been levied. The assessment notice shall state the following:

 

(a) The reason for the assessment;

 

(b) That if in the event the nuisance assessment is not paid within sixty (60) days from the date the assessment was levied, the real property involved shall be sold at public auction at the next scheduled tax sale, if the amount due, including interest and other charges, is not paid prior to the sale;

 

(c) The identity of the property by parcel or lot, and by square number;

 

(d) The amount due; and

 

(e) The manner in which the assessment is payable according to law.

 

341.6Assessments levied on nuisance properties shall be payable immediately upon receipt of the notice of assessment and billing.

 

341.7Not less than thirty (30) days prior to the day fixed for sale of the property, a notice of delinquent amounts levied shall be mailed to the record-owner (or the designated representative of the record-owner) of nuisance properties for which sixty (60) days from the date of the assessment has expired without payment of the amount due.

 

341.8The notice required by § 341.7 shall state that the real property involved shall be sold at public auction at the next scheduled tax sale if the amount due, including any interest and other charges, is not paid prior to the date specified in the notice for the sale.

 

341.9Not less than three (3) weeks prior to the day fixed for sale of the property, a notice of the sale of property to be sold shall be advertised in at least one (1) general circulation newspaper published in the District at least once every two (2) weeks.

 

341.10The notice of sale shall state the following:

 

(a) That the property will be sold at public auction to the highest bidder;

 

(b) The date, time, and place of the sale; and

 

(c) The types of delinquent taxes, charges, and assessments for which the property is being sold.

 

341.11At the tax sale, each property to be sold shall be announced by lot and square, or parcel number.

 

341.12A bidder at the tax sale shall bid by raising his or her assigned registration number.

 

341.13The opening bid shall be at least equal to the total amount of the assessment, interest, and other charges due to the District.

 

341.14If no bid is received for a property which is at least equal to the total amount of the assessment, interest, and other charges due, the property shall be deemed bid off and sold to the District.

 

341.15Each purchaser of property at a tax sale shall be required to deposit with the District at the time of sale not less than twenty percent (20%) of the purchase price as a guarantee of the payment of a total amount required to be paid by the purchaser.

 

341.16The deposit of any purchaser at a tax sale who fails to pay the full amount of the bid price, including surplus, within five (5) days (excluding Saturdays, Sundays, and legal holidays) after the last day of the sale shall be forfeited to the District.

 

341.17A certificate of sale shall be issued to the purchaser of each property sold at the tax sale.

 

341.18Not less than thirty (30) days prior to the expiration of the six (6) month redemption period for nuisance properties, the Deputy Chief Financial Officer of the Office of Tax and Revenue shall mail to the record-owner (or the designated representative of the record-owner) and all other interested parties of property sold pursuant to this section by certified or registered mail, notice of the final date by which the record-owner must redeem the property.

 

341.19Within twenty (20) days (excluding Saturdays, Sundays, and legal holidays) after the last day of the tax sale, a written report describing each property sold (except those bid off to the District) shall be filed with the Recorder of Deeds containing the following:

 

(a) A description of each property;

 

(b) The person to whom the property is assessed;

 

(c) The tax, penalty, and other charges due;

 

(d) The name of the purchaser;

 

(e) The sale price;

 

(f) The date on which the property was sold;

 

(g) The costs of sale involved; and

 

(h) The surplus bid for the property, if any.

 

341.20No deed shall be issued to a holder of a certificate of sale until all assessments, taxes, costs, and charges due the District, of whatsoever nature, have been paid in full.

 

source

Final Rulemaking published at 34 DCR 3849 (June 12, 1987).