724219 Tax Sale Costs and Reduced 4-Month Period Relating to Pre-Complaint Legal Expenses for Properties Bid-Off from the Tax Sale

OFFICE OF TAX AND REVENUE
NOTICE OF PROPOSED 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 (2001), Section 201(a) 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)) of the Home Rule Act, 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 amending section 315, Tax Sale Costs, and section 319, Special Deed Tax Sale. 

 

The proposed amendment to section 315 would raise the tax sale fee for tax sales conducted after July 1, 2011.  The proposed amendment to section 319would clarify that that the four-month period described in D.C. Official Code § 47-1377(b) relates back to the original or latest tax sale to which the certificate of sale corresponds, consistent with the relation back of the six-month waiting period under D.C. Official Code § 47-1353(c) to the original tax sale.  The D.C. Official Code is currently silent on the relation back to the original tax sale for reimbursement of pre-complaint legal expenses, and the proposed new rule in section 319.10 would provide uniformity and consistency in the interpretation of both sections under Chapter 13A of Title 47 of the D.C. Official Code.

 

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.

 

Chapter 3 of Title 9 DCMR is amended as follows:

 

Section 315, Tax Sale Costs, is amended by adding a new subsection 315.3 to read as follows:

 

315.3               For any real property public auction tax sale conducted after July 1, 2011, the

tax sale fee described in subsection 315.2 shall be increased to the amount of two hundred dollars ($200).  This two hundred dollar ($200) tax sale fee shall be levied against each real property advertised for sale and sold or bid off. The tax sale fee shall be included in the certificate of sale and added to the amount for which the property shall be sold or bid off at public auction.

 

Section 319, Special Deed Tax Sale, is amended by adding a new subsection 319.10 to read as follows:

 

319.10             When a certificate of sale is issued for real property sold or a certificate

of sale is assigned pursuant to any provision in § 47-1353 of the D.C. Official Code, the four (4)-month period described in § 47-1377(b) of the D.C. Official Code shall be reduced by the number of days that shall have passed since the original or latest public tax sale to which the certificate of sale corresponds.

 

Comments on this proposed rulemaking should be submitted in writing to Ms. Sonia Kamboh, Assistant General Counsel, Office of Tax and Revenue, 1101 4^th Street, SW, 7th Floor, Washington, DC 20024, no 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.