5962704 Tax and Revenue, Office of - Notice of Final Rulemaking - Discount Tax Sale and Sales to D.C. or Non-Profits

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 (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; 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 addition of Section 368 (Discount Tax Sale and Sales to D.C. or Non-profits) are necessary for the conduct of a tax sale for an amount less than required from the owner to redeem the real property, in accordance with D.C. Official Code § 47-1353(b)(1), or to the District, an instrumentality of the District (or a subsidiary thereof), or a corporation not organized for profit and exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, in accordance with D.C. Official Code § 47-1353(a)(3). 

 

The rules were published as a proposed rulemaking in the D.C. Register on March 4, 2016 at 63 DCR 002377.  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 April 4, 2016.  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:

 

A new Section 368, DISCOUNT TAX SALE AND SALES TO D.C. OR NON-PROFITS, is added to read as follows:

 

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.

 

368.2               Upon 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.