19223 Tax Sale Threshold

OFFICE OF TAX AND REVENUE
NOTICE OF PROPOSED RULEMAKING

 

The Office of Tax and Revenue ("OTR"), pursuant to the authority set forth in D.C. Official Code § 47-1335 (2001), Section 155 of the District of Columbia Appropriations Act, 2001, approved November 22, 2000 (114 Stat. 2476; P.L. 106-522, D.C. Official Code § 1- 204.24c (2001)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000, hereby gives notice of its intent to amend Chapter 3, REAL PROPERTY TAXES, of Title 9 of the District of Columbia Municipal Regulations ("DCMR"), by making a new rule as section 317.1, Tax Sale Threshold.

 

Only those real properties where taxes are delinquent in the amount of $1200 or more shall be sold at tax sale. The efficacy of the tax sale is balanced between generation of tax revenue and the cost of employee hours devoted to the administration of the tax sale process, including the timely issuance of redemption refunds to tax sale purchasers. The threshold that would be set by this rulemaking is necessary to maximize the efficient operation of the tax sale by limiting the number of real properties sold to those with larger liabilities so that the tax sale may be efficiently administered.

 

OTR gives notice of its intent to take final rulemaking action to adopt these regulations in not less than thirty (30) days from the date of publication of this notice in the D. C. Register.

 

A new section 317 of Chapter 3 of Title 9 DCMR is added to read as follows: Section 317. Tax Sale Threshold.

 

317.1 Only those real properties owing at least $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 w hich 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.

 

Comments on this proposed rulemaking should be submitted in writing to Mr. Robert McKeon, Deputy Chief Counsel, Office of Tax and Revenue, 941 North Capitol Street, NE, 8th Floor, Washington, DC 20002, not later than thirty (30) days after publication of this notice in the D. C. Register. Copies of this rule and related information may be obtained by writing to the person at the address stated herein.