66074 Rule amending Title 9 DCMR Section 317, Tax Sale Threshold, is adopted. No property may be sold for less than $1,200 in delinquent tax. The September 2009 tax sale is continued to November 30, 2009.

OFFICE OF TAX AND REVENUE
NOTICE OF FINAL RULEMAKING

 

The Office of Tax and Revenue (“OTR”), pursuant to the authority set forth in D.C. Official Code § 47-1335 (2001), Section 201 of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1- 204.24d (Supp. 2009)), 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 adopt rules to amend Chapter 3 (Real Property Taxes) of Title 9 (Taxation and Assessments) of the District of Columbia Municipal Regulations (“DCMR”), by adding a new section 317, Tax Sale Threshold.  The rules were previously published as proposed rulemaking in the D.C. Register on October 16, 2009 (56 DCR 8203).

 

Under new section 317, only those real properties where taxes are delinquent in the amount of one thousand two hundred dollars ($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 is 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.

 

Comments concerning the proposed rulemaking were received and given due consideration.  This final rulemaking is identical to the published text of the proposed rulemaking, other than for formatting corrections.  This final rulemaking shall become effective upon 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:

317.     TAX SALE THRESHOLD

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.