Section 9-368. DISCOUNT TAX SALE AND SALES TO D.C. OR NON-PROFITS

 

368.1 After successfully foreclosing the right of redemption in the Superior Court, and after having paid all taxes and liabilities becoming liens after the date specified in the public notice, a successful purchaser shall be awarded a tax deed to the respective real property purchased at a Discount Tax Sale held pursuant to D.C. Official Code § 47-1353(b). Upon issuance of the tax deed, the real property shall be free and clear of all prior taxes and liabilities owing by the real property to, inter alia, a District taxing agency.

 

368.2Upon issuance of the tax deed regarding a real property sold under § 47-1353(a)(3), the real property shall be free and clear of all prior taxes and liabilities owing by the real property to, inter alia, a District taxing agency. The tax sale purchaser shall not be required to pay such prior taxes and liabilities to receive the tax deed.

 

 

authority

D.C. Official Code § 47-1335 (2015 Repl.); Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019, Pub. L. 109-356; D.C. Official Code § 1-204.24d (2014 Repl.)); and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

source

Final Rulemaking published at 63 DCR 5733 (April 15, 2016).