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OFFICE OF TAX AND REVENUE
NOTICE OF FINAL RULEMAKING
The Deputy Chief Financial Officer of the District of Columbia Office of Tax and Revenue (OTR), of the Office of the Chief Financial Officer, pursuant to the authority set forth in D.C. Official Code § 47-1335 (2012 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, hereby gives notice of this final action to amend Chapter 3 (Real Property Taxes) of Title 9 (Taxation and Assessments) of the District of Columbia Municipal Regulations (DCMR).
The amendments to Section 319 (Special Deed Tax Sale) are necessary for the conduct of a special deed sale in accordance with D.C. Official Code § 47-1353(a)(1).
The rules were published as proposed rulemaking in the D.C. Register on September 25, 2015 at 62 DCR 12775. No comments were received concerning the proposed rulemaking and this final rulemaking is identical to the published text of the proposed rulemaking. OTR adopted these rules as final on October 26, 2015. The rules shall become effective upon publication of this notice in the D.C. Register.
Chapter 3, REAL PROPERTY TAXES, of Title 9 DCMR, TAXATION AND ASSESSMENTS, is amended as follows:
Subsection 319.2 of Section 319, SPECIAL DEED TAX SALE, is amended to read as follows:
319.2 Bid back real properties may be sold:
(a) On a one-by-one, first-come first-served basis; when so sold, no sooner than ten (10) business days after OTR publishes a list of bid backs for sale, a purchaser shall have first submitted a written offer, received by the Chief of the Assessment Services Division within OTR, clearly describing the real property by square suffix and lot, or parcel and lot, numbers; any offer shall only be deemed accepted by OTR after payment has been effectuated on the terms specified by OTR to that purchaser; or
(b) Through a sealed bid process for a single portfolio; when so sold, a list of all bid back real properties (described by square suffix and lot, or parcel and lot, numbers) purchased with corresponding tax owed, including accruals, shall have been posted to OTR's Web site; the sealed bid process shall continue with Subsections 319.3 through 319.9 of this section, below.
(c) This subsection shall not be construed to limit the use of other processes to sell bid backs as permitted by law, including sales to the District or an instrumentality thereof, to a non-profit, or at a discount sale.
