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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 (2005 Repl.), 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. 2011)) 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 this final action to adopt rules to amend chapter 3, REAL PROPERTY TAXES, of title 9 of the District of Columbia Municipal Regulations (DCMR), by amending section 317, Tax Sale Threshold. The rules were previously published as proposed rulemaking in the D.C. Register on June 1, 2012 at 59 DCR 6328.
The amendment to section 317 provides that only those real properties where taxes are delinquent in the amount of one thousand dollars ($1,000.00) or more shall be sold at the 2012 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.
No comments were received concerning the proposed rulemaking. OTR took final rulemaking action on July 2, 2012. This final rulemaking is identical to the published text of the proposed rulemaking. This final rulemaking shall become effective upon publication of this notice in the D.C. Register.
Chapter 3 of title 9 DCMR is amended as follows:
Section 317, Tax Sale Threshold, is amended by adding a new subsection 317.4 to read as follows:
317.4 Only those real properties owing at least one thousand dollars ($1,000.00) in taxes and advertised to be sold for the same at the 2012 tax sale held under section 47-1346 of the D.C. Official Code shall be auctioned.
